haku: @author Gjems-Onstad, O. / yhteensä: 1
viite: 1 / 1
« edellinen | seuraava »
| Tekijä: | Gjems-Onstad, O. |
| Otsikko: | The EEA Agreement and taxation |
| Lehti: | European Taxation
1995 : VOL. 35:7, p. 210-217 |
| Asiasana: | ECONOMIC INTEGRATION EUROPEAN INTEGRATION |
| Kieli: | eng |
| Tiivistelmä: | The Agreement on the European Economic Area (EEA) entered into force on 1 January 1994. A Finnish negotiator, and now member of the European Court of Justice, has characterized the EEA Agreement as "possibly being the most comprehensive international agreement ever made". The EEA Agreement is to a large extent modelled upon the EEC Treaty (before the Maastricht revisions) and many articles of the EEC Treaty have simply been transplanted into the EEC Agreement. Nevertheless, the harmonization or approximation of direct and indirect taxation, as well as monetary coordination, has not been made part of the EEA Agreement. The exception of tax harmonization to the otherwise very comprehensive EEA Agreement is not co-incidental. It reflects a decisive difference regarding the ambitions and levels of integration in the EEA and the EEC Treaty. |
« edellinen | seuraava »
SCIMA