Taxing forum per le imprese nel mercato interno europeo

This article analyses the current juridical outline progress of the European Union fiscal policy, with specific reference to the direct taxation for companies. The analysis of the EU and international legal bases proceeds along with the study of the jurisprudence of the Court of Justice and of the Commission’s strategies, through a common action of the institutions directed towards eliminating the double taxation for private subjects and the harmful tax competition among member States in the home market. In particular, national restrictive and discriminating provisions preclude the free movement of capitals, in an integrated financial space. A new approach to fiscal matters in the legal system of the EU is envisaged.