La interpretación de las Instituciones Europeas

Abstract

The main characteristic of community taxation law currently in force is that it has attempted to eliminate the existing fiscal obstacles for the attainment of an interior market. Another of the principles that conform the basis of existing regulation is the comparison of fiscal treatment of all the residents in the European Union. The fiscal package and mainly the Guidelines on savings and the code of conduct are the most important fiscal initiatives at present. Concretely, the code of conduct and the assumption by the State members of certain commitments concerning the criteria that must be observed in the exercise of their taxation policies and above all certain commitments not to adopt fiscal measures that could be considered pernicious for competition