As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the … the EU. These considerations have important implications for the design and coordination of tax systems in the EU …

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical …, 5 per cent of the value of their intra-EU trade. This figure is probably higher for other EU Member States. Obviously …, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The paper analyses the determinants of the …

inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …