Ursprünglich sollte die Duty Free Regelung bereits mit der Errichtung des EU-Binnenmarktes zum 1. Junuar 1993 auslaufen …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms and households evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms' and households' evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of … this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise … travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such …

The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying … considerable in the short-term. However, theoretical and empirical examinations made in this study suggest: (a) intra-EU duty free … eliminating intra-EU duty free shopping. These three important arguments, which can also be applied to the new EU Member States …