ABSTRACT
In order to observe the international dimension of the taxation system, it is necessary to consider that the majority of the European countries describe their taxation system in the fiscal code, establishing the competence for local authorities to evaluate and to collect taxes for all the income obtained within the area of jurisdiction of that particular state. Tax planning is considered in some research to be mainly tax avoidance, and it is described as the operation of using active regulation to diminish tax payments, although it may be permitted in certain circumstances. Sovereignty is not just a legal concept, but also a characteristic of the state power that is undergoing important transformations worldwide, in general, and within the EU, in particular. The EU is a wonderful economic integrated area for the 27 Member States, and it is a construction that functions, despite the challenges it was confronted with and the controversies it is constantly facing.
