Article in Journal
Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?
Charles MacLure
Ifo Institute for Economic Research, Munich, 2009
CESifo Forum 10 (2), 37-42
Ifo Institute for Economic Research, Munich, 2009
CESifo Forum 10 (2), 37-42
Keywords: Mineralölsteuer, Bestimmungslandprinzip, EU-Steuerrecht, Steuerbegünstigung, Steuerwettbewerb, EU-Staaten
JEL Classification: H230
Included in
CESifo Forum 2/2009 (Summer)
Ifo Institute for Economic Research, Munich, 2009