Nacionalinės mokesčių nuostatos, ribojančios įsisteigimo ir paslaugų teikimo laisves

Abstract

One of the most important aims fixed in the Treaty of European Communities is to develop the domestic market without the restrictions of fundamental freedoms. However, restrictions of such freedoms are more and more often noticed in the fields of independent competence of member states. Among them are provisions of direct and indirect taxes. Harmonisation of the latter, necessary for the domestic market of the European Community, was specifically foreseen in Article 99 of the Treaty of Rome and was being implemented when harmonising tax structure (groups of taxed goods, taxed basis, administration of tax collection) and when passing secondary legal acts. Whereas direct taxes are not even mentioned in the primary EC laws and just a few specific issues are regulated by the secondary EC laws; their harmonisation by EC legal acts will not be seen in the near future considering the current abundance of European Union member states and differences of their tax policies. Due to this reason posing more problems and uncertainties in the field of direct taxes (although activities of member states are independent within the exceptional competence field, they must be adjustable with the Treaty) and in order to analyse thoroughly and reveal the most problematic situations related to national tax provisions of member states, the thesis will analyse only national direct tax provisions which determine restrictions on freedom of estabishment and freedom to provide services. The aim is to clarify whether national direct tax provisions are a separate basis for restriction of the aforementioned freedoms or the provision of common interests can nevertheless justify them. Restrictions on freedom of estabishment and freedom to provide services determined by national provisions of direct taxes and the basis of their justification are described in this thesis referring to Lithuanian and foreign works and practice of the European Court of Justice.