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欧洲共同市场与税收制度的协调:欧盟的法律与实践

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摘要 建立一个以消除货物、人员、服务和资本自由流动障碍为标志的共同市场是欧洲经济一体化的目标。适合市场发展的税收法律制度对这些目标的实现具有重要作用,因为间接税影响货物的自由流动,直接税影响人员、服务和资本的自由流动。经过多年的努力,欧盟税收法律制度已经初具规模,并促进了共同市场的发展。本文拟对欧盟税收法律制度的基本框架、特点及其发展作初步的探讨。
作者 张智勇
出处 《中外法学》 CSSCI 北大核心 2004年第1期100-116,共17页 Peking University Law Journal
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