Journal articles
Year
1999
Abstract
The introduction of the Euro will influence capital transfers, the transfer of goods and of investments between member states in the Euro zone. The functioning of the large market, particularly as regards taxation, will certainly be affected. It is in this perspective that this article examines the important areas of European taxation (VAT, Excise Duties, Corporate Taxation, and the taxation of savings). The actual tax situation is analysed as well as the measures that could be or should be taken in order to reinforce European harmonisation.
FOURÇANS, A. (1999). La fiscalité européenne : situation et perspectives. Revue Française de Comptabilité, pp. 67-72.