On the sources of European Union tax law

A thorough analysis of this subject has demonstrated the following: 1. The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law. Of all the legal acts of primary and secondary EU law, the greatest influence on this formation have been the Treaty establishing the European Community, general legal principles as determined by the legal acts of the European Court of Justice and directives. However, the EU does not have a commonly formulated tax policy. The definition of a common (not uniform) fiscal, particularly tax policy, is of vital importance for the functioning of the economy in the generally accepted conditions of doing business on the territory of the EU. Tax policy measures serve to enable, facilitate and hasten economic integration. 2. The adoption of the EU Constitution could be of fundamental importance for EU law and consequently for a better defined regulation of the EU tax system and policy. Nevertheless, until the EU Constitution is adopted the existing legal rules in the Treaty establishing the European Community on the EU tax system should be supplemented or changed.