Is the Introduction of a European Tax Impossible? (notice n° 552628)
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|---|---|
| fixed length control field | 01386cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121120758.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dussart, Vincent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Is the Introduction of a European Tax Impossible? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 71 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Introducing a tax directly governed by EU law and institutions is closely keeping with the system of own resources, which was established progressively and has undergone changes since 1970. Nevertheless, it is difficult to define its economic characteristics (basis, rate) and management arrangements, despite a number of proposals, some more specific than others. A European tax can only be conceived in terms of indirect taxation or possibly through taxation of financial transactions. However, there are many hurdles to any implementation, the key one that it be accompanied by increased coordination and harmonization of mandatory levies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VAT |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | own resources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | “C02 tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ” European tax on financial transactions |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d’administration publique | o 144 | 4 | 2013-01-22 | p. 1085-1091 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2012-4-page-1085?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2012-4-page-1085?lang=en&redirect-ssocas=7080</a> |
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