Summary

The intra-community VAT is of French origin but we can now see that Brussels is leading the tax policy related to the VAT system. This stems from the Treaty of Rome, also the harmonization of tax systems of member countries of the European Union has no real application only in indirect taxation. Before anything else, exclusive of the VAT system was decided by the Directive of 11 April 1967 as the sole mechanism of tax revenues from companies within the European community. The objective of this Directive is to strengthen the will of harmonization of indirect taxation rules that unify their attitude, their scope, their tax bases. ng the base of the VAT in each member Harmonization of rules for determini state comes ten years later with the Directive (Annex 1), 77/388/EEC (the Sixth Directive) of 17 May 1977. Today this Directive is transposed into all national courts of various European countries, but since 1977 it has undergone numerous modifications. It was not until the Maastricht Treaty of February 7, 1992 marking the end of fiscal frontiers that littered the free movement of goods which lead us to a harmonization of VAT rates in member states. More on 1 January 1993 was marked by the abolition of customs controls at borders within the EU which is why measures have been adopted to avoid the spread of fraud. First, the companies became responsible for feeding the statistical database used to control the volume and regularity of physical flows between member states and the means to control the tax and customs was strengthened. This subject was proposed because it responds perfectly to a current problem, that of whether harmonization of VAT in the EU member states.