Acta Universitatis Danubius. Juridica, Vol 13, No 1 (2017)

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 VAT system, including the treatment of directives (Sixth VAT Directive, 1977) and the concept of harmonization of tax system in order 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 .