paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms and households evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents … of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and … the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products …