Europe's new border taxes
Ernst Verwaal; Sijbren Cnossen
Year of publication: |
2002
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Authors: | Verwaal, Ernst ; Cnossen, Sijbren |
Published in: |
Journal of common market studies : JCMS. - Oxford : Wiley-Blackwell, ISSN 0021-9886, ZDB-ID 3008-9. - Vol. 40.2002, 2, p. 309-330
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Subject: | Umsatzsteuer | Sales tax | Außensteuerrecht | Cross-border taxation | Befolgungskosten | Compliance costs | EU-Binnenhandel | Intra-EU trade | EU-Staaten | EU countries |
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