000			01386cam a2200229 4500500
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041			_afre
042			_adc
100	1	0	_aDussart, Vincent _eauthor
245	0	0	_aIs the Introduction of a European Tax Impossible?
260			_c2013.
500			_a71
520			_aIntroducing 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			_aVAT
690			_aown resources
690			_a“C02 tax
690			_aEuropean budget
690			_aEuropean tax
690			_a” European tax on financial transactions
786	0		_nRevue française d’administration publique | o 144 | 4 | 2013-01-22 | p. 1085-1091 | 0152-7401
856	4	1	_uhttps://shs.cairn.info/journal-revue-francaise-d-administration-publique-2012-4-page-1085?lang=en&redirect-ssocas=7080
999			_c552628 _d552628