著者

小西 杏奈

出版者

日本EU学会

雑誌

日本EU学会年報 (ISSN:18843123)

巻号頁・発行日

vol.2020, no.40, pp.109-129, 2020-05-30 (Released:2022-05-30)

参考文献数

24

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Following the enforcement of the Treaty of Rome in 1958, the European Commission prepared the foundation for common fiscal policy within the member states of the European Economic Community (EEC). The first outcome was the creation of the EC common value-added tax (VAT) system stipulated by the EC Council Directive of April 1967. How was this Directive developed? In order to answer this question, we analyse the first steps of the creation of the EC common VAT system between 1958 and 1959 and describe the initiatives taken by the European Commission and the reactions of the member states. For this, we used the Historical Archives of the European Commission and the National Archives of France. In the ECC, fiscal problems are dealt with in the ‘Fiscal Problems’ Direction in General Directive IV, which is an administrative unit of the European Commission. However, administrators of the ‘Fiscal Problems’ Direction could not deal with fiscal problems as a priority because these problems were not considered an important issue in General Directive IV. Moreover, because of the limited competence given to the European Commission regarding fiscal problems, the ‘Fiscal Problems’ Directive could not resolve issues related to border tax arrangements. In order to overcome these problems, the ‘Fiscal Problems’ Directive prepared for sales tax harmonisation in EEC countries. In the Spring of 1959, the ‘Fiscal Problems’ Directive made a working paper on sales tax harmonisation and organised a union for general directors of the member states. However, for a variety of reasons, member states refused the European Commission’s proposals, which asked them to change their fiscal systems. In Autumn of the same year, a small working group was created to deal with sales tax harmonisation. During the working group’s first meeting, the ‘Fiscal Problems’ Directive proposed three common sales tax systems, including a VAT system. At that time, a common VAT system was one of three possible fiscal systems; it was possible that another system could be chosen. Although France-which had already introduced a VAT system-played an important role by explaining VAT and sharing its experience of VAT with member states, the member states could not reach an agreement to create a common fiscal system during 1959. However, the European Commission’s strong initiative contributed to form an important basis to create a European common VAT system.