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| Author: | Ersson, S. Melbi, I. |
| Title: | Compatibility of the tax systems of applicant states with EC direct taxation |
| Journal: | European Taxation
1994 : VOL. 34:7, p. 198-201 |
| Index terms: | EUROPEAN COMMUNITY DIRECT TAXATION SWEDEN |
| Language: | eng |
| Abstract: | This is the third and last part of a series on the extent to which applicant states comply with EC tax measures; for Part 1 see ET 4 (1994) and for Part 2, see ET5 (1994). On 1 July 1991 Sweden submitted an application for membership in the European Union to the Council of the European Communities. The Agreement on membership contains no transitional arrangements with regard to direct taxation which is regulated in the Merger Directive, the Parent-Subsidiary Directive and the Arbitration Convention. The following is an outline of the present Swedish legislation in the areas covered by the two Directives. |
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