Fiscal Reform - Thy Name Is Coordination - Harmonisation!

摘要

The affiliation to the common European market implies coordination - harmonisation in several fields of general interest, the fiscal one being one of the most important. This fact is required by the necessity that the national fiscal systems do not impinge on the four fundamental freedoms enlisted in the Treaty regarding the creation of the European Community, as any impingement of this nature would turn the very concept of common market void. Actually, the procedure of coordination - harmonisation is a procedure opposed to competition and it assumes an agreement among the national fiscal systems, thus achieving an ordered and coherent whole, although its composing parts were not identical.