Legal challenges in harmonization of direct taxes in EU

V magistrski nalogi analiziram obstoječe stanje na področju obdavčitve z neposrednimi davki v EU. Predstavljene so težave davčnih zavezancev pri mednarodnem poslovanju zaradi obstoječega sistema obdavčitve, možnosti ki jih izkoriščajo korporacije v sistemu mednarodne obdavčitve ter težave, s katerimi se zaradi tega srečujejo majhna in srednje velika podjetja. Analizirane so možnosti in omejitve držav članic EU pri vodenju davčne politike in na kakšen način uporabljajo države članice ukrepe v davčni zakonodaji za pritegnitev tujih naložb. Države članice EU smejo ukrepe davčne politike izvajati samo na način, da ne kršijo prava EU, predvsem temeljnih svoboščin, in da so ukrepi skladni s sodno prakso Sodišča EU. Analizirana so pravna razmerja med nacionalno davčno zakonodajo, zakonodajo EU, sodno prakso Sodišča EU ter konvencijami o izogibu dvojne obdavčitve. Podrobno je predstavljen najnovejši zakonodajni ukrep EU za harmonizacijo neposrednih davkov, to je predlog CCCTB direktive, in sicer prednosti in slabosti predloga, posledice za davčno zakonodajo in proračunske prihodke držav članic in konkurenčnost EU. Podrobno so analizirana in primerjana bilančna pravila zapisana v predlogu CCCTB direktive z obstoječim ZDDPO-2. Na koncu je podana analiza možnosti, da bo predlagana direktiva sploh sprejeta in napoved procesa harmonizacije neposrednih davkov v EU.In the Master\u27s Thesis the actual state in the field of taxation with the direct taxes in the EU has been analysed. The issue of taxable persons, active in the international business, are introduced in the thesis, the options exploited by the corporations in the system of international taxation as well as issues which small and medium-sized company have to face because of it are also introduced. The options and limitations of member states of the EU in leading the taxation policies are analysed. The manner in which the member states use the measures of tax legislation to attract foreign investments are analysed too. The member states of the EU are allowed to implement the measures of the tax legislation only in such a manner that they do not breach the EU Law and most of all the fundamental freedoms and in such a manner that the measures are in accordance with the case law of the EU Court. The legal relations between the national tax legislation, the legislation of the EU, case law of the EU Court as well as conventions on avoidance of dual taxation are also analysed. The newest EU legislative measure to harmonise the direct taxes i.e., the proposition of CCCTB directive has been introduced in detail. Within the latter, the advantages and disadvantages of the proposition, the consequences for the tax legislation and budget income of member states as well as the competitiveness of the EU have been introduced in detail as well. The balance rules put down in the proposition of the CCTB directive with the actual ZDDPO-2 have been analysed in detail and compared too. At the end an analysis of options has been given for the proposed directive to be passed at all and forecast of the harmonisation process of the direct taxes in the EU