Publication at Faculty of Mathematics and Physics, Faculty of Law |
2011
Abstract
The subject of this article is to vring coser the idea of the harmonization of direct taxatikon in the European Union since it was established up to the publication of the draft directive on a Common Consolidated Corporate Tax Base. Currently at the time of an ecenomic recession the question of tax harmonization seems to be an ever more difficult topis, especially in a situation when some member states are getting into deeper debt and ever greater ecenomic differences are appearing among them.
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