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The tax harmonization process in the EU is part of global trends, namely tax adaptation, cooperation, coordination and harmonization versus competition. Unlike other areas, for example business, there is no institution representing all countries in the field of tax coordination. So the tax harmonization process is demanding and depends on the decision of the countries. The aim of this paper is to analyse the process of harmonizing value added tax (VAT) in the European Union (EU), one of the prerequisites for the s...