search query: @author Thiel, S. van / total: 4
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| Author: | Thiel, S. van |
| Title: | Harmonisation of turnover taxes in the European Communities : towards the internal market without frontiers. |
| Journal: | European Taxation
1988 : VOL. 28:3, p. 77-84 |
| Index terms: | TAX HARMONIZATION EUROPEAN COMMUNITIES |
| Language: | eng |
| Abstract: | The move of the E.C. member states towards the Europeanisation of value added tax in its structure and management. Tax harmonisation since the 1957 Treaty of Rome, 1957-1973, 1974-1984, 1985 to the present time, the 1987 proposal concerning VAT: global communication, proposed directives on VAT rates, removal of fiscal frontiers, VAT clearing mechanism, convergence of rates and the tax credit system. |
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