Also on European Union: European Union Institutions, EU Initiatives
Statutes and Treaties by Function of Government (COFOG Class) & with indication of impacted Economic Activities (ISIC Class)
The EU institutions are listed at: European Union Institutions
In many cases, the statutes of EU member states must adopt the implications of EU regulatory instruments. The affected (compliant) statute books are of these countries:
Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Romania Slovak Republic Slovenia Spain Sweden United Kingdom.
| Statutes | COFOG 01.1.1: The Constitution of European Union (at WIPO website) |
| COFOG
ISIC |
01 with detailed structure and explanatory notes at COFOG Division 01 - General public services The related categories of industry (ISIC) are: - O - Public administration and defence; compulsory social security - 01.1: U - Activities of extraterritorial organizations and bodies |
| Treaties | 01.1 - Executive and legislative organs, financial and fiscal affairs, external affairs: Articles of Agreement of the International Monetary Fund (IMF) 01.2 - Foreign economic aid: 22 treaties in the category Aid and development; 01.3 - General services: African Charter on Statistics 01.4 - Basic research: 01.5 - R&D General public services: 01.6 - General public services n.e.c.: 01.7 - Public debt transactions: 01.8 - Transfers of general character between different levels of government: Universal Declaration of Human Rights Articles 13, 14, 15, 21 |






Jeremy Leaman (Loughborough) has written a paper The EU, Tax Justice and the Modernisation of Less Developed Countries on the deficiencies of EU policies on taxation as they affect global tax developments and the fiscal cultures of LDCs.
This includes the failure to address the problem:
These abuses affect LDCs disproportionately, denying them revenue and encouraging tax avoidance/ evasion on the part of their elites as well as a general culture of non-compliance.