MITU, Narcis Eduard - In: Annals of University of Craiova - Economic Sciences Series 3 (2008) 36, pp. 1407-1411
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are...