Temple, Peter
December 1989
Accountancy;Dec1989, Vol. 104 Issue 1156, p116
Trade Publication
The article discusses the harmonization of taxation in the European Union countries. The harmonization of taxation in the European Union countries will impinge on industry in a number of ways. Many are relatively non-contentious, such as the standardisation of packaging, the simplification of import/export documentation and the like. Some measures are, however, more controversial, for example competition policy and the whole thorny question of excise tax harmonisation. Significantly perhaps, excise tax harmonisation is one of the few areas which requires unanimity from all 12 member states before changes can be enacted.


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