Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1498"
  #_source: array:26 [
    "id" => "1498"
    "slug" => "la-fiscalite-europeenne-situation-et-perspectives"
    "yearMonth" => "1999-03"
    "year" => "1999"
    "title" => "La fiscalité européenne : situation et perspectives"
    "description" => "FOURÇANS, A. (1999). La fiscalité européenne : situation et perspectives. <i>Revue Française de Comptabilité</i>, pp. 67-72."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "FOURÇANS André"
        "bid" => "B00000199"
        "slug" => "fourcans-andre"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "67-72"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "La mise en place de l'euro va influer sur les mouvements de capitaux, de marchandises et d'investissements entre les états membres de la zone euro. Le fonctionnement du grand marché, notamment en matière fiscale, ne va pas manquer d'en être affecté. C'est dans cette optique que cet article étudie les grands domaines de la fiscalité européenne (TVA, accises, fiscalité des entreprises, fiscalité de l'épargne). Il analyse la situation fiscale actuelle et les mesures qui pourraient ou devraient être prises afin de renforcer l'harmonisation européenne."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Economie"
      "en" => "Economics"
    ]
    "indexedAt" => "2024-11-21T11:21:49.000Z"
    "docTitle" => "La fiscalité européenne : situation et perspectives"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/fourcans-andre">FOURÇANS André</a>"
    "docDescription" => "<span class="document-property-authors">FOURÇANS André</span><br><span class="document-property-authors_fields">Economie</span> | <span class="document-property-year">1999</span>"
    "keywordList" => ""
    "docPreview" => "<b>La fiscalité européenne : situation et perspectives</b><br><span>1999-03 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">La fiscalité européenne : situation et perspectives</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.953466
  +"parent": null
}