The cascade effect of VAT and excise on tobacco products in the light of general principles of Community law
Barbara Rapp-Jung
Year of publication: |
1996
|
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Authors: | Rapp-Jung, Barbara |
Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0165-2826, ZDB-ID 185442-2. - Vol. 24.1996, 5, p. 187-193
|
Subject: | Umsatzsteuer | Sales tax | Tabaksteuer | Tobacco tax | Steuerharmonisierung | Tax harmonization | EU-Staaten | EU countries |
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