Following the enforcement of the Treaty of Rome in 1958, the European Commission prepared the foundation for common fiscal policy within the member states of the European Economic Community （EEC）. The first outcome was the creation of the EC common value-added tax （VAT） system stipulated by the EC Council Directive of April 1967. How was this Directive developed? In order to answer this question, we analyse the first steps of the creation of the EC common VAT system between 1958 and 1959 and describe the initiatives taken by the European Commission and the reactions of the member states. For this, we used the Historical Archives of the European Commission and the National Archives of France.

　In the ECC, fiscal problems are dealt with in the ‘Fiscal Problems’ Direction in General Directive IV, which is an administrative unit of the European Commission. However, administrators of the ‘Fiscal Problems’ Direction could not deal with fiscal problems as a priority because these problems were not considered an important issue in General Directive IV. Moreover, because of the limited competence given to the European Commission regarding fiscal problems, the ‘Fiscal Problems’ Directive could not resolve issues related to border tax arrangements.

　In order to overcome these problems, the ‘Fiscal Problems’ Directive prepared for sales tax harmonisation in EEC countries. In the Spring of 1959, the ‘Fiscal Problems’ Directive made a working paper on sales tax harmonisation and organised a union for general directors of the member states. However, for a variety of reasons, member states refused the European Commission’s proposals, which asked them to change their fiscal systems.

　In Autumn of the same year, a small working group was created to deal with sales tax harmonisation. During the working group’s first meeting, the ‘Fiscal Problems’ Directive proposed three common sales tax systems, including a VAT system. At that time, a common VAT system was one of three possible fiscal systems; it was possible that another system could be chosen. Although France-which had already introduced a VAT system-played an important role by explaining VAT and sharing its experience of VAT with member states, the member states could not reach an agreement to create a common fiscal system during 1959. However, the European Commission’s strong initiative contributed to form an important basis to create a European common VAT system.

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The European Parliament shall be elected for the first time by direct universal suffrage in June 1979. This is an epock-making advance of international parliamentarism in the context of an emerging European Union. We have already witnessed the formation of three internationals of a new kind: Confederation of the Socialist Parties of the European Community, Federation of Liberal and Democratic Parties of the European Community and European People's Party (Fédération des Partis Démocrates Chrétiens de la Communauté Européenne).
This article seeks to outline the historical development of a political phenomenon in question, beginning with Saint-Simon's argument for European Parilament in 1814. The United States of Europe was a leitmotiv of Pacifist and Socialist movements throughout the 19th century. After th first World War, transnational movements sprang up for European unification. Coudenhove-Kalergi's Pan-Europa Union was the most active movement, enjoying support from leading state-men. Briand proposed a plan for European Federal Union within the framework of the League of Nations in 1930. This regional union should create a common market all over the European Community along with an organized political cooperation. The Briand Plan did not materialize.
In 1944, delegates from nine countries held clandestine meetings at Geneva, and drafted a Declaration of the European Resistances. This document preconized a federal union among the European peoples for the sake of Peace. After the War, transnational movements sprang up anew for European Unity. In May 1948, a Congress of Europe was held at The Hague in a cold war climate of Devided Europe. It appealed to the effect that all democratic European nations must create a United Europe with a Charter of Human Rights and a European Assembly. The Congress of Europe, a non-governmental meeting, led to the creation of the Council of Europe by a diplomatic treaty. This consists of two organs: Committee of Ministers and Consultative Assembly. This was a compromise between Intergovernmentalism and Federalism towards European unification, which deceived federalists. Jean Monnet, French technocrat, conceived a pooling of coal and steel production under an independent High Authority. Endorsing his ideas, Robert Schuman made a historical declaration in May 1950. This paved a new way towards European federation: Supranationalism. With the success of the Schuman Plan, Constitutionalism faded away, a movement for the immediate establishment of European federation by a written constitution. On the other hand, Gaullists of France advocated Confederalism, to which adhered Coudenhove-Kalergi. The European Defense Community proved an abortion. The “Relance” gave birth to two communities with less supranationality: EEC and EURATOM. The European Communities of Six has progressed on a confederal line towards European Union, and received in 1973 three countries of Intergovernmentalism.
Political parties exist on a national basis, and maintain transnational links. The former fact provides the cases where a same party finds itself critically devided on some concrete issue of European construction, an international problem. The latter fosters the formation of multinational political groups within European parliamentary assemblies. The European integration needs “European political parties” in the full meaning of the word. A first step has been made in view of the coming direct universal election of the European Parliament. As indicated above, three political formations have been set up just for this election, with a common platform. They are more than international associations of political parties, but, not yet the European political parties. The first European election takes place on a national basis, according to the respective procedures. The European Parli

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