Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/140339
Authors: 
Spahn, P. Bernd
Year of Publication: 
1992
Citation: 
[Journal:] Intereconomics [ISSN:] 0020-5346 [Publisher:] Verlag Weltarchiv [Place:] Hamburg [Volume:] 27 [Year:] 1992 [Issue:] 2 [Pages:] 70-74
Abstract: 
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 open. Professor Spahn examines the various alternatives.
Subjects: 
European Community
Persistent Identifier of the first edition: 
Document Type: 
Article

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