欧盟税收管辖权的现状与趋势

欧盟有关税收问题的规定,约束了成员国的税收立法内容,并且已经超越成员国的独立税收管辖权,导致成员国税收管辖权部分转移,出现超越国家的税收管辖权现象。欧盟法律制度的主要目标之一就是消除统一市场的人为和制度障碍,促进共同市场内部的商品、劳动力、资本和服务流动。欧盟在处理与成员国之间的税收管辖权问题上已经取得了有益的进展,但是,税收管辖权由国家向国际组织行使的转变仍然任重道远。

Current Situations and Trends of Tax Jurisdiction in the European Union

The European Union (EU) has stipulated many rules to settle tax disputes between its members. However, some of these rules have led to a transfer of part of the tax jurisdiction power of independent member countries to the EU. Since one of the goals of laws and regulations of EU is to create a unified market in which commodities, labors, capitals and services can flow freely, EU still has a long way to go in transferring tax jurisdiction power from national countries to regional organiza- tions to achieve this target.