haku: @journal_id 523 / yhteensä: 381
viite: 138 / 381
| Tekijä: | Zochling, H. |
| Otsikko: | Austria |
| Lehti: | European Taxation
1994 : VOL. 34:4, p. 99-101 |
| Asiasana: | AUSTRIA EUROPEAN COMMUNITY TAX LAW |
| Kieli: | eng |
| Tiivistelmä: | In 1990 Austria formally announced that it was seeking membership in the European Union. The negotiations for accession were successfully concluded on 1 March 1994. However, Austria's membership in the EU is still conditional on the positive outcome of a referendum which will take place in the summer of this year. As a member of the European Union Austria will have to bring its tax law into line with the EC tax system and the purpose of this article is to identify what, if any, adjustments will be necessary in the area of direct taxation. |
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