Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger - 2002
At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 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 excise … travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such …