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Taxation in the Single Market. European Documentation, 6/1990, June 1990

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Periodical 6/1990 TAXATION IN THE SINGLE MARKET * * * EUROPEAN DOCUMENTATION \I:) \I:) r:., IJ1 ilim$ for W, ti~rmonization where ISBN 92-826-1599-5 * * * * * OFFICE FOR THE OFFICIAL PUBLICATIONS * OF THE EUROPEAN COMMUNITIES * * * * * L-2985 Luxembourg II1II11111 ~ IIII~II 9 789282 615997 TAXATION IN THE SINGLE MARKET Manuscript completed in June 1990 Cover page: Colotheque sprl Graphics: Alain PERICHON Drawings: Mario RAMOS This publication is also available in the following languages: ISBN 92-826-1595- ISBN 92-826-1596- ISBN 92-826-1597- ISBN 92-826-1598- ISBN 92-826-1600- ISBN 92-826-1601- ISBN 92-826-1602- ISBN 92-826-1603- La fiscalidad en el Mercado Unico europeo Det indre Marked: skatter og afgifter Die Steuern im Europaischen Binnenmarkt H qJOPOAoYIQ OTTJV evlQIQ QYop6. La fiscalite dans Ie marche unique Fisco e mercato unico Het belastingwezen in de interne markt A fiscalidade no mercado dnico Cataloguing data can be found at the end of this publication. Luxembourg: Office for Official Publications of the European Communities , 1990 ISBN 92-826-1599- Catalogue number: CB-59-90-265-EN- (8) ECSC-EEC-EAEC, Brussels. Luxembourg, 1990 Reproduction is authorized, except for commercial purposes, provided the source is acknowledged. Printed in the FI? of Germany CONTENTS INTRODUCTION . ROLE OF TAXATION IN THE SINGLE MARKET . LEGAL BASES FOR TAX HARMONIZATION IN THE TREATY TAXATION IN THE COMMUNITY . TAX RATIO . DIRECT AND INDIRECT TAXATION . COST OF TAX FRONTIERS (ill (ill INDiRECT TAXATION AND THE INTERNAL MARKET . VAT - CURRENT SITUATION Commission s VAT proposals 1. Basic principles 2. 1987 proposals Reactions to 1987 proposals More flexible approach by the Commission Transitional arrangements up to 31 December 1996 1. Transitional arrangements proposed by the Commission 2. Cooperation between tax administrations 3. Statistical aspects and easing of burdens on firms . EXCISE DUTIES Current situation C

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