La armonización fiscal en materia de sociedades en la Unión Europea

Abstract

This work focuses on the study of the European tax harmonization in the field of societies, not only in its conceptualization for a correct determination of the tax bases of the companies with presence in the EU, but also in making a situation in which there is a fiscal harmonization in certain aspects of corporate taxation. These aspects are presented as basic elements to achieve the foundational objectives of the EU, that is, to develop a common market similar toan interna! market of a Member State. Therefore, we analyze the different EU directives that affect the fiscal area, and carry out an investigation of the jurisprudence of the ECJ, dueto its great implication in this problem. lt has been proposed to analyze in an interdisciplinary way if such harmonization is necessary or if the means already exist without generating obstacles to the constitution of the aforementioned internal market