ABSTRACT
The continuous increase of the public spending asks for corresponding enlargement of the public revenue and the regulation to limit and, if possible, to eliminate tax avoidance by multinational companies is a priority both globally and for every state. The EU primary law respects the sovereign right of the Member States to regulate the fiscal system, a situation which favors a unilateral approach toward new regulation in this field, despite the multiple possible negative side effects, contrary to the fundamental principles of the European internal market. The harmonization is described in fiscal matters as a positive guiding principle, that is intended to establish a system of law characterized by gradual integration of the national tax systems. The design of a common and unified model of taxation within the EU and the removal of the gap between national fiscal laws are factors for clustering and approximating the national legal systems, with regard to the power to impose taxes.
