Spahn, Paul Bernd - In: Intereconomics : review of European economic policy 27 (1992) 2, pp. 70-74
The completion of the Single Market by 1993, with the removal of internal borders which this involves, means that the European Community's present VAT system has to be reformed. Although the basic choice as to the future VAT system has been made recently, the long-term destiny of VAT is still...
