What is being negotiated?
Tax revenues, as state revenues, are of great importance when creating the state budget and taking on strategic obligations of the state in solving certain economic and social problems. Within the European Union, there is no obligation to harmonize all types of taxes, and tax harmonization is achieved through the coordination of tax systems of EU member states, with the aim of avoiding national tax measures that could negatively affect the functioning of the EU internal market. Each member state has the right to keep its own tax system, and even to introduce new forms of taxation, with the obligation to harmonize some of their parts (tax rate, base, etc.) with European regulations. Member states decide unanimously on tax issues, which further preserves their national autonomy.