Aktuální trendy harmonizace daní v EU

EU tax policy has been from the beginning focused more on the harmonization of indirect taxes, which are clearly linked to the functioning of the internal market. In the field of direct taxation we have been therefore facing number of problems arising from the ongoing tax competition and significant differences between Member States. Given the importance of entrepreneurship in the EU on the one hand and the persistent unwillingness of Member States to harmonize the tax area on the other hand, the thesis deals with the harmonization of corporate taxes. The aim of this thesis is to indicate trends in corporate taxation and identify if the disparity in corporate taxes across the EU is the main obstacle in corporate tax harmonization. From the general definitions of the fundamental concepts and tools of the EU tax policy the thesis moves to basic characteristics of corporate taxes in the EU and corporate tax cooperation. A substantial part of the thesis is devoted to the legislation in force in the area of corporate taxation, including case law of the Court of Justice of the EU. Part of the thesis devoted to the development of corporate tax harmonization after 2000 is then followed by the last chapter, which evaluates the objectives of the EU tax policy and outlines current trends in the corporate tax harmonization.