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14.1.  The need for a common tax policy in the EU

  1. The fiscal neutrality in the EU internal market
  2. Taxation and conditions of competition in the EU

Having economic and social structures which differed in many ways, the States which were to form the European Economic Community also had rather dissimilar tax systems, both as regards financial policy, that is to say in particular the composition of the tax burden as between direct and indirect taxes, and the technical organisation of taxation. In the short term there was no question of making a single fiscal territory of the European Community. But pending such unification, some urgent measures in the taxation field were needed for the common market to work properly. These measures were centred on achieving fiscal neutrality and equal conditions of competition among the Member States, the two subjects discussed below.

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Your roadmap in the maze of the European Union.

Based on the book of Nicholas Moussis:
Access to European Union law, economics, policies
.



Translated into 14 languages


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