Taxing commercial motor fuel in the European Union : the case for an apportionment-based, destination-principle system
Year of publication: |
2009
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Authors: | McLure, Charles E. |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 16.2009, 3, p. 395-414
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Subject: | Mineralölsteuer | Fuel tax | Bestimmungslandprinzip | Destination principle | EU-Steuerrecht | EU tax law | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries |
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