A Study on the Harmonization of Value Added Tax of European Union

• Main Authors: Hsin-yen Tsai, 蔡昕燕
• Other Authors: Cen-chu Shen
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/63554756587771593109

碩士 === 南華大學 === 歐洲研究所 === 94 === 　　In 1968, the European Community has completed its Customs Union. Since 1990, they started to work on the Economic and Monetary Union in order to achieve the Economic integration, therefore, leading to the concept of tax harmonization. The tax harmonization has involved by Member States'' fiscal sovereignty and the harmonization on tax policy has to be proposed by the Commission and approved by the Council, acting by unanimously. Thus it can be seen that the tax harmonization is not an easy task, especially in the field of direct tax, therefore it has started off with indirect tax and making the Valued Added Tax (VAT) the most important chore of the harmonization of indirect taxation. 　 　　After the completion of EU single market in 1993, the removal the broders has accelerated the free movement of people, capitals, goods and services and making the harmonization of VAT a job not to be delayed. The Council Decision on April 21,1970 also made VAT become part of EU''s own resources and enhanced its importance. 　 　　In accordance to enlargement of EU in 2004, the single market has been expanded with the new joining of 10 Member States. What''s the result of VAT harmonization at this stage and what''s the policy in the future to harmonize the VAT? These are the topics of the thesis.