Vergilendirme alanında Avrupa birliğinin işbirliği aracı: Fiscalis 2013 programı1

Avrupa Birliğinin yirmi yedi üyeli yapısı İç Pazarda faaliyet gösteren yirmi yedi değişik vergilendirme sistemini de içinde barındırmaktadır. Bu farklı vergi sistemlerinin varlığı Topluluk içi serbest rekabeti bozucu etkilerin açığa çıkmasına neden olmaktadır. Birlik, İç Pazarın işleyişinin bozulmasını önlemek ve daha işler hale getirmek için farklı vergilendirme sistemlerinin ortaya çıkardığı engelleri ortadan kaldırmak ve üye ülkelerin vergilendirme mevzuatlarını Birlik vergi mevzuatı ile uyumlaştırmanın yanında üye ülkelerin vergi sistemlerini birbirine yakınlaştırmak için birçok enstrüman kullanmaktadır. Bu enstrümanlar arasından bir tanesi de mali bir program olarak görünmekle birlikte üye ülkelerin vergi sistemlerini ve uygulamalarını birbirine yakınlaştırmayı amaçlayan Fiscalis Programıdır.

Cooperation instrument of the EU in the field of taxation: Fiscalis 2013 programme

27 member structure of European Union contains in itself 27 different tax systems. The existence of different tax systems has caused to rise distortions effecting intra-Community free competition. Union has used many instruments to prevent the distortions on functioning of internal market and to remove obstacles which are created by different tax systems in order to make internal market more functional and to harmonize Member States’ different tax system with Union tax legislations as well to approximation of Member States tax system to each other. The one of these instruments is, however it seems like a Fiscal Programme, the Fiscalis Programme which aims to approximate tax systems and practices of the Member States.

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