The Legal Framework for Harmonization of Value Added Tax (VAT) in European Union

AuthorBedri Peci - Fitore Morina
PositionAssociate Professor, PhD, Department of Financial Law, Faculty of Law, University of Prishtina, Kosovo - Teaching Assistant, Phd Candidate, Department of Financial Law, Faculty of Law, University of Prishtina, Kosovo
Pages83-96
JURIDICA
83
The Legal Framework for Harmonization
of Value Added Tax (VAT) in European
Union
Bedri PECI
1
, Fitore MORINA
2
Abstract: This article examines legal framework for harmonization of VAT, the role and basic
principles of VAT in EU. It generally describes the nature and scope of the EU VAT system and the
framework of the birth of EU V AT system, including the treatment of directives (Sixth VAT
Directive, 1977) and the co ncept of harmonization of tax system in ord er to achieve the objectives of
integration policies. The article also considers the impact have played the harmonization of national
legal system and a fundamental role in the European integration process. It concludes that removing
barriers to trade between countries ensure freedom of movement the persons, goods, services and
capital it seems to be a significant steps forward and a prerequisite for the creation and effective
functioning of the single market. The methods used are logical, normative, synthesis, deduction and
comparative analysis of directives.
Keywords: VAT; Tax System; Harmonization; EU
1. Introduction
In modern states, taxes are the main instrument for the collection of public
revenues and financing public expenses and simultaneously play a key role in
drafting economic and social policies. The issue of tax harmonization of tax
systems of EEC Member States is considered a difficult issue taking into
consideration differences of economic and social systems of the Member States,
different concepts about taxes in general dealing with direct or indirect counter
remuneration report of paid taxes and distribution of state revenues. Various
authors have expressed their attitudes about the meaning of the notion
1
Associate Professor, PhD, Department of Financial Law, Faculty of Law, University of Prishtina,
Kosovo, Address: Agim Ramad ani Str.p.n., 10000, Pristina, Kosovo, Corresponding author:
bedri.peci@uni-pr.edu.
2
Teaching Assistant, Phd Candidate, Department of Financial Law, Faculty of Law, University of
Prishtina, Kosovo, Address: Agim Ramadani Str.p.n., 10000, Pristina, Kosovo, E-mail:
fitore.morina1@uni-pr.edu.
AUDJ, vol. 13, no. 1/2017, pp. 83-96

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