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Publication details
Garmonizaciya nalogovogo prava v Evrosoyuze
Title in English | Harmonization of Tax Law in the EU |
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Authors | |
Year of publication | 2009 |
Type | Chapter of a book |
MU Faculty or unit | |
Citation | |
Description | The purpose of the harmonization of tax law in the EU is to avoid tax discrimination between member states. It concerns so far only indirect taxes (value added tax and consumer taxes). In both cases the harmonization has been realized through directives, which are described. |
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