Publication details
Harmonization of Indirect Taxes in the European Union
| Authors | |
|---|---|
| Year of publication | 2008 |
| Type | Article in Periodical |
| Magazine / Source | International Journal of Law and Management |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | indirect taxes; VAT; excise duties; EU directives; harmonization |
| Description | Tax law is subject to harmonization between EU Member countries. Its purpose is the correct functioning of the Internal Market. This study concentrates on indirect taxes harmonization (VAT, excise duties) through directives adopted unanimously by the Council. |
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