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| Tekijä: | Lambert, T. |
| Otsikko: | European Communities: A comment on harmonization of the taxation of savings. |
| Lehti: | European Taxation
1993 : NOV, VOL. 33:11, p. 371-375 |
| Asiasana: | SINGLE MARKET SAVINGS TAX HARMONIZATION |
| Kieli: | eng |
| Tiivistelmä: | The objective of the EC Council Directive of 24 June 1988 is to foster the economic development of the Community and to optimize the allocation of European savings in the Single Market by allowing an unhindered freedom of capital movement as of 1 July 1990. However, national interests are strong enough to slow down EC integration. Some EC countries have expressed their hostility to the proposed withholding tax. |
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