Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
European Commission has therefore proposed to
replace the current system of separate accounting (SA) by a system with an EU … question of whether or not tax
administration should be centralized or coordinated. An EU working group states:
�The basic … does not require an overall
harmonisation of the tax administration and procedural rules�(EU-Commission
(2006b)). However …