Indirect Taxation and 1992

Since June 1985, when the Commission of the European Communities ( Commission ) presented to the European Council its White Paper on completing the Internal Market by the elimination of physical, technical, and fiscal barriers inside the European Communities ( EC or Community ), the harmonization of indirect taxation has become a main topic in the European press. In this article an attempt will be made to clarify the impact of indirect taxation, or more correctly, the obstacles created by indirect taxes to the realization of the Internal Market, by looking at the past, the present and the future. However, what indirect taxes create these obstacles should be clarified

Indirect Taxation and 1992

Since June 1985, when the Commission of the European Communities ( Commission ) presented to the European Council its White Paper on completing the Internal Market by the elimination of physical, technical, and fiscal barriers inside the European Communities ( EC or Community ), the harmonization of indirect taxation has become a main topic in the European press. In this article an attempt will be made to clarify the impact of indirect taxation, or more correctly, the obstacles created by indirect taxes to the realization of the Internal Market, by looking at the past, the present and the future. However, what indirect taxes create these obstacles should be clarified