Harmonizace přímých daní v Evropské unii

Abstract

This thesis deals with the harmonization of direct taxes in the European Union. The first part leads to an explanation of basic concepts of taxation and harmonization.The second part deals with direct taxation, legislation and case law, which was important for the development of harmonization of direct taxes. In this part I have focused on problem areas of corporate taxation. The last part is focused on projects of the European Union. The greatest attention devoted to the project of a common consolidated corporate tax base.