欧盟所得税法初探

欧盟所得税是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共体市场实现人员、资本和服务自由流动具有重要意义。通过欧盟理事会、委员会和欧洲法院的努力 ,欧盟层面上的所得税法已经初具规模。但是 ,由于欧洲法院的作用有限 ,欧盟成员国所得税法的趋同还需要在立法上予以统一。欧元的启动对欧盟所得税法提出了新的要求。

EU income taxation law is composed of EC Treaty,secondary legislations of EU institutions and case law of ECJ.EU income taxation law plays an important role for the free movement of persons,services and capital within the Common Market.With the drrorts made by the Council,the Commission and ECJ,thelegal framework of Eu income taxation law has taken shape.However,owing to the limited function of ECJ,the harmonization of Eu Member States'tas laws have to be achieved by and EU unified tasx code at last.The launch of Euro requires a further tax law harmonization.