Harmonization of indirect taxes in the European Union

Purpose - The correct functioning of the European Union Single Market requires the elimination of discriminatory or protective internal taxation of goods. This paper aims to provide an overview of developments in indirect tax harmonization within the European Union (EU).Design methodology approach -...

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Veröffentlicht in:	International journal of law and management 2008-03, Vol.50 (2), p.87-92
1. Verfasser:	Tyc, Vladimir
Format:	Artikel
Sprache:	eng
Schlagworte:	Alcohol Beer Common markets Consumption Councils Discrimination European Monetary Union European Union Excise taxes International Studies Tax rates Taxation Taxes VAT
Online-Zugang:	Volltext
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