Abstract
The concept of tax base, a central concept for all types of taxes, it gets in the context of advancing the integration of a new dimension. So far the existing system of direct tax harmonization does not know the word, quite the contrary.
Method of determining and calculating the tax base of direct taxes was until recently the domain of purely national, belonging to the competence of national states, which was not in the position of the European Union as a sovereign supranational institutions to which Member States delegate some of its powers in any way interfered with. The sovereign, a very sensitive area, if still standing outside.
Tax harmonization at EU level is not new in the field of indirect taxes has existed for many years in the field of VAT, as part of the system of EU budget revenue.