Coordination of tax policies in the EU: the case of anti-abuse measures. Michel Aujean Former Director of Tax Policy EU Commission, Associé Taj, France. Direct taxation: Role of ECJ Jurisprudence.
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Coordination of tax policies in the EU: the case of anti-abuse measures
Michel Aujean Former Director of Tax Policy EU Commission, Associé Taj, France
-”Litigation”:“more pro-active strategy in the field of tax infringements” (Tax Policy Communication of May 2001),
-”Harmonisation”: = replacing national systems by a common EU system ( as for VAT); but either not required for the single market (goes beyond what is necessary in most cases), or not possible in the present institutional setting (EP only consulted, unanimity),
=>”Coordination of tax systems”: the search of a constructive solution adopted by consensus can be an attractive and effective tool = building on national systems but rendering them compatible with the Treaty and with each other.
Commission has adopted a “Coordination package” (19 December 2006):
Commission has adopted a new Communication on 10 th December 2007: The application of anti-abuse measures in the area of direct taxation - within the EU and in relation to third countries (COM (2007) 785):