Povzetek: Usklajevanje davčne politike je eden od osnovnih elementov, ki lahko prispevajo k večjemu gospodarskemu vključevanju v Evropsko unijo. Pogodba o ustanovitvi Evropske gospodarske skupnosti (Rimska pogodba) v 2. členu določa, da morajo biti prvotne naloge EGS vzpostavitev skupnega trga s postopnim približevanjem ekonomskih politik držav članic ter spodbujanje skladnega gospodarskega razvoja, stalna in uravnotežena gospodarska rast, povečana stabilnost, pospešeno višanje življenjske ravni in tesnejši odnosi med državami, ki ji pripadajo. Rimska pogodba v 3. členu našteva tudi dejavnosti EGS, ki so nujne, da bi se zgoraj omenjeni cilji dosegli. Med drugim se določa, da morajo države članice odpraviti vse ovire za prost pretok izdelkov, storitev, ljudi in kapitala (štiri temeljne svoboščine). Davki in carine, ki jih države članice odmerjajo na nacionalni osnovi, so lahko ena od najpomembnejših ovir za uveljavitev štirih svoboščin iz Rimske pogodbe.

Ključne besede: davčna politika, Rimska pogodba, skupni trg EU, harmonizacija davkov, carine, CCCTB

Title: Coordination of Taxation at the European Union Level

Abstract: Coordination of tax policy is one of the basic elements that can contribute to greater economic integration in the European Union. In Article 2, the Treaty of Rome establishing the European Economic Community (EEC, the EU and the Community) that the EEC should, as its primary task, establish a common market by gradually approximating the economic policies of the Member States, as well as to promote the harmonious economic development and constantly balanced economic growth, increased stability, accelerated raising of standard of living and closer relations between the countries to which they belong. Article 3 of the Treaty of Rome also includes those activities of EEC that are necessary to satisfy the above-specified purposes. Among these activities, it provides that Member States must remove all obstacles to the free movement of goods, services, people and capital (four freedoms). Taxes and customs duties levied by Member States on a national basis may be one of the most significant obstacles to implementation of the four freedoms of the Treaty of Rome.

Key words: tax policy, Treaty of Rome, EU common market, harmonisation of taxes, customs duties, CCCTB