Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation. At the same time, indirect taxes constitute the field in which the principles of tax justice are less defined, either regarding EU Member States, or the institutions of the European Union. This is an issue about which no explicit reference has been found within the EU original or primary law; we don’t find it in the Treaty of the European Union or in the Treaty on the Functioning of the European Union. The materialization of the fundamental rights in the area of community taxation will be of crucial importance for the concretion of these principles, especially in relation to the property right. Thus, within the fiscal harmonization of indirect taxation, the extra-fiscal perspective and, particularly within it, the environmental issues, are of especial relevance. We should bear in mind that excise duties represent an essential field within tax harmonization and within them, taxation of energy and energy products is paramount. These products, due to their highly pollutant nature, have an environmental transcendence that needs to be taken into consideration.

中文翻译：

---

欧洲联盟法中的附加税和财产权

间接税是欧盟税收协调的实质（也是主要优先事项）。欧盟绝大多数税收协调指令都涉及此类税收。同时，就欧盟成员国或欧盟机构而言，间接税构成了对税收司法原则进行较少界定的领域。这个问题在欧盟原始或主要法律中未找到明确参考；我们在《欧洲联盟条约》或《欧洲联盟运作条约》中找不到它。社区税收领域中基本权利的实现对于这些原则的形成至关重要，特别是在财产权方面。因此，在间接税的财政协调中，财政外的观点，尤其是其中的环境问题，尤其具有现实意义。我们应该记住，消费税是税收协调中必不可少的领域，在其中，能源和能源产品的税收至关重要。这些产品由于其高度污染的性质而具有对环境的超越性，需要予以考虑。