Abstract
Taxation is by definition a regulation defining the taxes of a local community, a country or an international organization. It gathers three types of obligatory deductions in advance: direct taxes, indirect taxes and social security contributions. The distribution of these three types of deductions in advance varies according to Member States, like the obligatory rate of deduction in advance in the produced richness. Taxation, of which one of the finalities is to feed the budget of the State, concerns by definition the Member States, and the rules concerning this field are in the jurisdiction of the law. Thus, in European countries, the determination of the rate and the tax base is the subject of the vote of the national Parliaments. However, the creation of a domestic market in Europe changed the tax structure. The goal formulated in the article 3 of the EC treaty that aimed at eliminating "duty between the Member States, like all other measurements which could have the same effect" and to ensure that "competition is not distorted in the domestic market". This involves an action of the Community regarding taxation. How may this intervention of the community in a field which essentially concerns the States be justified? Which are the admissible arguments of a Community intervention regarding tax? What are the limits of this Community action?
