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The Master's thesis "The Possibilities of the European Union Cooperation in the Field of Energy: European Energy Union" is a research on the possibilities of cooperation among European Union members if Energy Union was created. This topic is relatively new, because the discussion on further cooperation on energy politics through an Energy Union was begun only in 2014. As such, there is not enough scientific publications and other articles. Research object is the possibilities of European Union collaboration: the European Energy Union. Research aim is to evaluate the possible cooperation of the member states in the European Energy Union. The following objectives for the master's thesis were formed: 1. To present the main aspects of neoliberalism theory and the theory possibilities to expain international cooperation in energy politics; 2. To review the development of the energy collaboration and positions in the EU; 3. To examine the principles of the EU single energy market. 4. To analyse the possibilities of the EU Energy Union establishment. The main research method used in this thesis is structurized interview. In order to analyse the EU cooperation possibilities in the Energy Union, documents, agreements, scientific literature and legislation analysis was used. The master's thesis consists of introduction, three chapters, conclussions and literature sources list. The work is based on neoliberalism theory, which explains collaboration among countries when creating supranational institutions and, as such, ensuring the control of an anarchic international system and achievement of common aims. By following this theory, possible cooperation among the EU countries on supranational level through the Energy Union, is analysed. After conducting the structurized interview, it was observed that the interviewed energy experts positively assess the possible cooperation among the EU member states through the Energy Union. The respondents state that the Energy Union is beneficial for all states, because it will help achieve the set energy aims. The research showed that the Energy Union would not be a new institution, but rather a continuation of single energy politics. Cooperation among the member states in the Energy Union will provide better energy protection, create a single energy resources market, which will reduce the price of imported resources, it will improve cooperation in renewable resources extraction, reduce the emission of gas which cause the greenhouse effect, and it will also improve energy efficiency.

The Master's thesis "The Possibilities of the European Union Cooperation in the Field of Energy: European Energy Union" is a research on the possibilities of cooperation among European Union members if Energy Union was created. This topic is relatively new, because the discussion on further cooperation on energy politics through an Energy Union was begun only in 2014. As such, there is not enough scientific publications and other articles. Research object is the possibilities of European Union collaboration: the European Energy Union. Research aim is to evaluate the possible cooperation of the member states in the European Energy Union. The following objectives for the master's thesis were formed: 1. To present the main aspects of neoliberalism theory and the theory possibilities to expain international cooperation in energy politics; 2. To review the development of the energy collaboration and positions in the EU; 3. To examine the principles of the EU single energy market. 4. To analyse the possibilities of the EU Energy Union establishment. The main research method used in this thesis is structurized interview. In order to analyse the EU cooperation possibilities in the Energy Union, documents, agreements, scientific literature and legislation analysis was used. The master's thesis consists of introduction, three chapters, conclussions and literature sources list. The work is based on neoliberalism theory, which explains collaboration among countries when creating supranational institutions and, as such, ensuring the control of an anarchic international system and achievement of common aims. By following this theory, possible cooperation among the EU countries on supranational level through the Energy Union, is analysed. After conducting the structurized interview, it was observed that the interviewed energy experts positively assess the possible cooperation among the EU member states through the Energy Union. The respondents state that the Energy Union is beneficial for all states, because it will help achieve the set energy aims. The research showed that the Energy Union would not be a new institution, but rather a continuation of single energy politics. Cooperation among the member states in the Energy Union will provide better energy protection, create a single energy resources market, which will reduce the price of imported resources, it will improve cooperation in renewable resources extraction, reduce the emission of gas which cause the greenhouse effect, and it will also improve energy efficiency.

The Master's thesis "The Possibilities of the European Union Cooperation in the Field of Energy: European Energy Union" is a research on the possibilities of cooperation among European Union members if Energy Union was created. This topic is relatively new, because the discussion on further cooperation on energy politics through an Energy Union was begun only in 2014. As such, there is not enough scientific publications and other articles. Research object is the possibilities of European Union collaboration: the European Energy Union. Research aim is to evaluate the possible cooperation of the member states in the European Energy Union. The following objectives for the master's thesis were formed: 1. To present the main aspects of neoliberalism theory and the theory possibilities to expain international cooperation in energy politics; 2. To review the development of the energy collaboration and positions in the EU; 3. To examine the principles of the EU single energy market. 4. To analyse the possibilities of the EU Energy Union establishment. The main research method used in this thesis is structurized interview. In order to analyse the EU cooperation possibilities in the Energy Union, documents, agreements, scientific literature and legislation analysis was used. The master's thesis consists of introduction, three chapters, conclussions and literature sources list. The work is based on neoliberalism theory, which explains collaboration among countries when creating supranational institutions and, as such, ensuring the control of an anarchic international system and achievement of common aims. By following this theory, possible cooperation among the EU countries on supranational level through the Energy Union, is analysed. After conducting the structurized interview, it was observed that the interviewed energy experts positively assess the possible cooperation among the EU member states through the Energy Union. The respondents state that the Energy Union is beneficial for all states, because it will help achieve the set energy aims. The research showed that the Energy Union would not be a new institution, but rather a continuation of single energy politics. Cooperation among the member states in the Energy Union will provide better energy protection, create a single energy resources market, which will reduce the price of imported resources, it will improve cooperation in renewable resources extraction, reduce the emission of gas which cause the greenhouse effect, and it will also improve energy efficiency.

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Language is part of ethnic identity, and ethnic identity in many cases, especially in Eastern and Central Europe, where ethnic nationalism is the prevailing form of nationalism, constitutes an integral part of nationalism (its other part consists of national interests as perceived by dominant groups and/or the majority). However, in the context of regional integration, the relationship between these categories undergoes a major change alongside with shifts in the identity structure.

Language is part of ethnic identity, and ethnic identity in many cases, especially in Eastern and Central Europe, where ethnic nationalism is the prevailing form of nationalism, constitutes an integral part of nationalism (its other part consists of national interests as perceived by dominant groups and/or the majority). However, in the context of regional integration, the relationship between these categories undergoes a major change alongside with shifts in the identity structure.

Language is part of ethnic identity, and ethnic identity in many cases, especially in Eastern and Central Europe, where ethnic nationalism is the prevailing form of nationalism, constitutes an integral part of nationalism (its other part consists of national interests as perceived by dominant groups and/or the majority). However, in the context of regional integration, the relationship between these categories undergoes a major change alongside with shifts in the identity structure.

An overview of the tax regimes in the EU confirms that EU countries apply quite similar tax systems, while only the VAT and the excise duties have been harmonised at EU level (by fixing the minimal tax rate, the base, etc.). However, tax harmonisation itself is understood as a centrally applied tax base across the EU and a procedure of unifying tax rates and the rules of tax payment. The EU acknowledges that different rules of calculating the corporate tax has hold over the movement of capital. Capital movement, which is determined by tax rules, is not considered to be "free," and distribution of resources, conditioned by such capital movement, is not viewed as being effective. It is maintained that different tax rules inhibit an effective distribution of resources or the way they would distribute in line with differences in productivity when "other circumstances," i.e. taxes, were equal. Admittedly, in the case of the corporate tax, harmonisation has not been very wide, except the enacted harmonisation of mergers, the tax base of parent companies, and interest and royalty payments. (Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, supplemented by Directive 90/435/EEB on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, and Directive 2005/19/EK partially replacing Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, as well as Directive 2003/49/EB on a common system of taxation applicable to interest and royalty payments). All these documents are expatiated in this paper. More over, the case-law of the Court of Justice is discussed to reveal the problems and the lack of regulation in direct taxes in European Union.

An overview of the tax regimes in the EU confirms that EU countries apply quite similar tax systems, while only the VAT and the excise duties have been harmonised at EU level (by fixing the minimal tax rate, the base, etc.). However, tax harmonisation itself is understood as a centrally applied tax base across the EU and a procedure of unifying tax rates and the rules of tax payment. The EU acknowledges that different rules of calculating the corporate tax has hold over the movement of capital. Capital movement, which is determined by tax rules, is not considered to be "free," and distribution of resources, conditioned by such capital movement, is not viewed as being effective. It is maintained that different tax rules inhibit an effective distribution of resources or the way they would distribute in line with differences in productivity when "other circumstances," i.e. taxes, were equal. Admittedly, in the case of the corporate tax, harmonisation has not been very wide, except the enacted harmonisation of mergers, the tax base of parent companies, and interest and royalty payments. (Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, supplemented by Directive 90/435/EEB on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, and Directive 2005/19/EK partially replacing Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, as well as Directive 2003/49/EB on a common system of taxation applicable to interest and royalty payments). All these documents are expatiated in this paper. More over, the case-law of the Court of Justice is discussed to reveal the problems and the lack of regulation in direct taxes in European Union.

An overview of the tax regimes in the EU confirms that EU countries apply quite similar tax systems, while only the VAT and the excise duties have been harmonised at EU level (by fixing the minimal tax rate, the base, etc.). However, tax harmonisation itself is understood as a centrally applied tax base across the EU and a procedure of unifying tax rates and the rules of tax payment. The EU acknowledges that different rules of calculating the corporate tax has hold over the movement of capital. Capital movement, which is determined by tax rules, is not considered to be "free," and distribution of resources, conditioned by such capital movement, is not viewed as being effective. It is maintained that different tax rules inhibit an effective distribution of resources or the way they would distribute in line with differences in productivity when "other circumstances," i.e. taxes, were equal. Admittedly, in the case of the corporate tax, harmonisation has not been very wide, except the enacted harmonisation of mergers, the tax base of parent companies, and interest and royalty payments. (Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, supplemented by Directive 90/435/EEB on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, and Directive 2005/19/EK partially replacing Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, as well as Directive 2003/49/EB on a common system of taxation applicable to interest and royalty payments). All these documents are expatiated in this paper. More over, the case-law of the Court of Justice is discussed to reveal the problems and the lack of regulation in direct taxes in European Union.

An overview of the tax regimes in the EU confirms that EU countries apply quite similar tax systems, while only the VAT and the excise duties have been harmonised at EU level (by fixing the minimal tax rate, the base, etc.). However, tax harmonisation itself is understood as a centrally applied tax base across the EU and a procedure of unifying tax rates and the rules of tax payment. The EU acknowledges that different rules of calculating the corporate tax has hold over the movement of capital. Capital movement, which is determined by tax rules, is not considered to be "free," and distribution of resources, conditioned by such capital movement, is not viewed as being effective. It is maintained that different tax rules inhibit an effective distribution of resources or the way they would distribute in line with differences in productivity when "other circumstances," i.e. taxes, were equal. Admittedly, in the case of the corporate tax, harmonisation has not been very wide, except the enacted harmonisation of mergers, the tax base of parent companies, and interest and royalty payments. (Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, supplemented by Directive 90/435/EEB on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, and Directive 2005/19/EK partially replacing Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, as well as Directive 2003/49/EB on a common system of taxation applicable to interest and royalty payments). All these documents are expatiated in this paper. More over, the case-law of the Court of Justice is discussed to reveal the problems and the lack of regulation in direct taxes in European Union.