The legal basis for the European Commission to formulate and implement tax policies stems from Article 93 of the Treaty on European Union. Article 93 of the Treaty on the European Communities stipulates that the Council may, on the proposal of Council of Europe, approve the collection of turnover tax after discussion by the European Parliament and the Economic and Social Committee.

The EU treaty has established the principle of fiscal neutrality in trade, and each member country still reserves the right to formulate and exercise other tax policies except tariffs to ensure the sovereignty and economic interests of each member country.

Extended information In May, 20065438+0, the EU issued the basic document of tax policy "EU tax policy-main tasks in the future" (COM(200 1)260). The document stipulates that the policy goal of the European Commission is to combat harmful tax competition and eliminate tax barriers among member States.

The European Commission does not need to fundamentally adjust the tax systems of member States, but only takes actions when member States cannot solve problems independently and national policies need to be coordinated, including corporate tax, value-added tax, consumption tax, motor vehicle tax and R&D investment, mainly through non-binding "communication".

The European Commission strengthens the research on the tax systems of various countries, promotes the exchange of information among member countries, and improves the transparency of tax policies.

Baidu Encyclopedia-EU Tax Policy

Baidu Encyclopedia-European Commission