欧盟所得税法初探

On Income Taxation Law of the EU

欧盟所得税法指协调成员国所得税法的欧共体基础条约、二级立法以及欧洲法院判例的总称。欧盟所得税法对于欧洲共同市场实现人员、资本和服务自由流动具有重要意义。欧盟部长理事会颁布了数个旨在协调成员国所得税税制的指令。欧洲法院借助于共同体法有关服务、人员和资本自由流动的规则来消除成员国国内所得税法和成员国间的税收协定中阻碍共同市场发展的因素。欧盟所得税法进行了多边税务合作的尝试,发展了传统的税法概念和税收争端解决机制。但是,共同体缺乏协调直接税的专有权限,理事会颁布相关指令需要满足“一致同意”的立法程序,因而欧盟层面上的所得税法发展缓慢。欧元的启动消除了欧元区的汇率和利率风险,为资本自由流动创造了条件,也对欧盟成员国所得税法的协调提出了新的要求。

The EU income taxation law is composed of the EC Treaty, secondary legiSlation of the EU institutions and case law of the ECJ. The EU income taxation law plays an important role in the free movement of persons, services and capital within the common market. The Council of European Union has enacted several directives that aim to harmonize the income taxation laws of member states. The ECJ eliminated barriers to common market in national legiSlation of member states and double tax conventions between member states by interpreting the EU law on free movement of persons, services and capital. The EU income taxation law is a sample of multilateral tax collaboration, and it develops the traditional concepts of tax law and tax dispute settlement mechanism. However, since the Community has not been empowered exclusive competence to harmonize the income taxation law,the Council has to meet the unanimity requirement if it wants to adopt a directive. Therefore, the income taxation law on the EU level develops Slowly. The launch of Euro eliminates the exchange and interest risks in the Euro area,and in the meantime requires further harmonization of tax law.