51. Indirect Taxation and the Completion of the Internal Market of the EC.
- Author
-
Bos, Marko and Nelson, Hans
- Subjects
TAXATION ,FISCAL policy - Abstract
The harmonization of indirect taxes in the European Community can be seen as a three-stage process (Guieu and Bonnet, 1987). The first two stages — the establishment of fiscal neutrality in intra-Community trade and the simplification of administrative procedures in this trade — are more or less completed. The third stage is the creation of the Internal Market. We focus on this last stage, complementing the article by Guieu and Bonnet in two respects: by assessing the recent (August 1987) specific proposals of the European Commission, and by including excise duties in the analysis. Our main conclusion is that the fiscal part of the Internal Market programme is feasible, but both national and sectoral interests will have to be subordinated to some degree to the European interest in the abolition of all internal borders. The political will of the Member States to take (sometimes unpleasant) decisions and measures in the field of indirect taxation will be of decisive importance. [ABSTRACT FROM AUTHOR]
- Published
- 1988
- Full Text
- View/download PDF