Harmonization of Indirect Taxes in the European Union
| Authors | |
|---|---|
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory |
| 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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