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Tax harmonization for petroleum products in the EC

✍ Scribed by Jean Pierre Angelier; Thomas Sterner

Publisher
Elsevier Science
Year
1990
Tongue
English
Weight
575 KB
Volume
18
Category
Article
ISSN
0301-4215

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## Abstract Energy tax harmonization represents a fundamental target within the European Union. In fact fiscal harmonization is a crucial step towards the creation of a single market. In this article the possibility of achieving such an objective is discussed. The paper consists of two sections. In