A basic understanding of European institutions and procedures is needed before dealing with the specifics of EU tax law. This paper aims at providing the indispensable theory and information for the deep study of the concrete and individual rules of the EU tax law by means of the introduction of the different ways and traces in the course of the development of EU tax law. In accordance with the aims, this paper starts with the brief introduction of the development of EU, what follows the explanation of the own resources of EU which is next to the first part is the dissertation on the basic principles and related systems created and established by the EC Treaty referring to the organs of EU and their respective competences, the forms of legislation and the judicial system at EU level. Immediately, this paper finished the dissertation on the above-mentioned principles and systems all of which are the necessary knowledge for the study of EU tax law, this paper discusses the courses, the newest situation and the tendency of the development related to the indirect tax and direct tax in EU.