haku: @indexterm tax harmonization / yhteensä: 57
viite: 54 / 57
| Tekijä: | Tielemans, P. P. S. C. |
| Otsikko: | Towards a European Community without borders : Utopia or reality? |
| Lehti: | European Taxation
1987 : VOL. 27:7, p. 207-212 |
| Asiasana: | VALUE ADDED TAX TAX HARMONIZATION EUROPEAN COMMUNITIES |
| Kieli: | eng |
| Tiivistelmä: | A review of the introduction of a common turnover tax system by the EC member states in the interest of a common market, which covers VAT, tax obstacles in EC commercial traffic, the postponed accounting system in the proposed 14th EC directive on VAT, fiscal unity within the EC, the clearing house system, the shift of the place of supply to another country, uncompleted European integration and moves towards a European value added tax. |
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