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The instruments in brief -- general background and historical context -- principles of EEC law and the European Court of Justice -- languages of the EC -- instruments already in force -- proposed instruments -- future developments -- matters political.

The paper is focusing on the European Union countries tax structure changes during the last decade. Deep economic recession in the 2009-2010 and critical sovereign debt levels have forced the European Union countries rethink their tax systems effectiveness to restore growth. One of the aspects of taxation system improvements is related with modifications in of tax structure. There is argued, that the tax structure has an important impact on growth. Taxes supposed not only to facilitate smooth cross border trade activities, but also should generate proper public revenue and not to harm economic growth. Therefore, the Commission invites to increase quality of taxation through more growth-friendly tax structure. The main purpose is to shifting tax burden from "labor to consumption". The paper maps structural changes in taxation across the EU countries groups. Actually the most of structural changes takes place in the New Member States; at the same time the old EU countries tax structure has remained mostly unchanged. The new EU member states have decreased income taxation burden and increased taxes on consumption.

In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. Statistics reports showed that tax havens hold at least $10 trillion in assets, money generally controlled and hidden by major players from the political and financial areas, as well as from criminal ones. The paper introduces the present situation of European tax havens, with the major poles of action. The conclusion finds the real efforts of international bodies such as OECD, to interdict opportunities to avoid taxation.

This article addresses the politicisation of European tax governance in mass media. Although taxation is commonly assumed to remain a national prerogative, European institutions have extended their reach far into national tax regimes. Whether this expansion of EU authority towards one of the core functions of the nation state is accompanied by politicisation is the question to be addressed in this article. To analyse the causal nexus between growing EU authority – measured in terms of formal authority and tax legislation – and the politicisation of EU tax governance, the paper compares public debates in Germany, Ireland and Switzerland over a time period of 30 years between 1981 and 2011. Based on a newspaper content analysis, the empirical results demonstrate that EU tax governance is increasingly politicised in all three countries. Varying levels and content of politicisation across time and space are explained by national economic and socio-cultural conditions.