EU Fact Sheets - Direct taxation: Personal and company taxation - 22-05-2025
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The field of direct taxation is not directly governed by European Union rules. Nevertheless, a number of directives and the case-law of the Court of Justice of the European Union (CJEU) establish harmonised standards for taxation of companies and private indiEU Fact Sheets - Direct taxation: Personal and company taxation - 22-05-2025
The field of direct taxation is not directly governed by European Union rules. Nevertheless, a number of directives and the case-law of the Court of Justice of the European Union (CJEU) establish harmonised standards for taxation of companies and private individuals. Moreover, actions have been taken to prevent tax evasion and double taxation. Source : © European Union, 2025 - EP Read more