Introduction to European Tax Law on Direct Taxation

S. 2I. General Overview

A. Background

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The founding of three communities in the 1950s initiated a process that would eventually lead to the establishment of the modern European Union. They were: 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 established by the European Economic Community Treaty signed in Rome on 25 March 1957 and is 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 of 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 subsequent project of an EU constitution in 2005 was struck down after referenda in France and the Netherlands failed to gain a majori...