Introduction to European Tax Law on Direct Taxation

S. 2I. General Overview

A. Background

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The roots of the EU can be traced back to the 1950s when three communities were created: the European Coal and Steel Community, the European Economic Community and the European Atomic Energy Community. The European Coal and Steel Community was formed for only a period of 50 years and ceased to exist in 2002. The European Economic Community was set up by the European Economic Community Treaty, signed in Rome on 25 March 1957, also known as the EC Treaty. The European Atomic Energy Community was established by the Treaty establishing the European Atomic Energy Community on 25 March 1957 (hereinafter EAEC Treaty). The European Union was not established until 1992 by the means of the Treaty of Maastricht (hereinafter TEU), which placed all the communities under one umbrella of policies and forms of cooperation. Subsequently, the Treaties of Amsterdam and Nice entered into force in 1999 and 2003, respectively, reforming the EU institutions. The latest package of fundamental changes to EU functioning was adopted by means of the Treaty of Lisbon (which was agreed to in 2007 and entered into force in 2009). Among various changes, the Treaty of Lisbon merged...