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: | McLure, Charles E. |
Published in: |
CESifo forum : a bi-monthly journal on European economic issues. - Munich : Ifo, ISSN 1615-245X, ZDB-ID 2008808-5. - Vol. 10.2009, 2, p. 37-42
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Subject: | Mineralölsteuer | Fuel tax | Bestimmungslandprinzip | Destination principle | EU-Steuerrecht | EU tax law | Steuervergünstigung | Tax incentive | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries |
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