Why tax commercial motor fuel in the EU member state where it's bought? : why not where it's consumed?
Charles E. McLure Jr.
| Year of publication: |
2009
|
|---|---|
| Authors: | McLure, Charles E. |
| Published in: |
CESifo forum : a bi-monthly journal on European economic issues. - Munich : Ifo, ISSN 1615-245X, ZDB-ID 2008808-5. - Vol. 10.2009, 2, p. 37-42
|
| Subject: | Mineralölsteuer | Fuel tax | Bestimmungslandprinzip | Destination principle | EU-Steuerrecht | EU tax law | Steuervergünstigung | Tax incentive | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries |
| Extent: | Tab. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003864834