On the sources of European union tax law, III

The conducted analysis showed that the principles of EU tax law aim to support the continuous development of the EU internal market. This goal is achieved by removing tax obstacles for the free movement of people, goods, capital and services. Harmonization of the national tax legislation of the member states is the basic tool for achieving the stated goals. Directives are the basic legal instrument that prescribes tax policy at the European level. Several directives have been adopted, both in the field of indirect and direct taxes. However, the results in the establishment of a single market without tax obstacles and the requirements of the EU regarding the harmonization of national tax legislation have not yet been fully achieved. The main reason is that the EU still does not have a common fiscal and especially not a common tax policy. Without a common fiscal, that is, tax policy, there is no successful harmonization of taxation at the EU level, and no European integration. Until a common (not unified) fiscal or tax policy of the EU is formulated and accepted, there will continue to be a thesis about the threat to the development of the member states and the jealous guarding of tax resources, which will lead to the disintegration of the European space.