search query: @author Malherbe, J. / total: 1
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| Author: | Malherbe, J. Delattre, O. |
| Title: | Compatibility of limitation on benefits provisions with EC law |
| Journal: | European Taxation
1996 : VOL. 36:1, p. 12-20 |
| Index terms: | EUROPEAN COMMUNITY HARMONIZATION LEGISLATION |
| Language: | eng |
| Abstract: | Direct tax is not included in the subjects covered by the EC Treaty. Like all Member State legislation, national tax rules are to be harmonized by European Council directives insofar as these rules have a direct impact on the functioning of the common market. Harmonization in the tax field must be decided unanimously, whereas in other fields it may be decided by a qualified majority. At first sight, it would seem that differences between tax systems create distortions of competition and that direct taxation should be harmonized in order to achieve a common market, as indirect taxation has been to a large extent, particularly in the field of value added tax (VAT). |
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