Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?
Year of publication: |
2009
|
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Authors: | MacLure, Charles |
Published in: |
CESifo Forum. - ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V.. - Vol. 10.2009, 2, p. 37-42
|
Publisher: |
ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. |
Subject: | Mineralölsteuer | Bestimmungslandprinzip | EU-Steuerrecht | Steuerbegünstigung | Steuerwettbewerb | EU-Staaten |
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