Thesis
ide range of issues related to the European Union
- Module
- Law Course
- Institution
- Abacus College, Oxford
1.1.1.What is the European Union. 2 1.1.2. The members of the 5 1.1.3.Goals and values 7 1.1.4 Skills 7
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products anywhere in the market these days. This leads to cost savings, the greater thefreedom of competition and the cost of production is still low, leading to lower prices and a
wider choice of products and the innovation of the most high”10.
The elimination of tax obstacles to be A crucial factor in ensuring the free movement
of goods, it is the reduction of the differences in tax as it affects trade between member states.
There are two basic reasons for the existence of the continuing border tax. First of all,
they must ensure that the tax on to the consumer (i.e., indirect taxes) levied on the goods
traded on the market in a single go, in the member state the right way, in other words, by the
country where the goods are actually consumed (it is also known under the name of the
destination principle). This is achieved by making the granting of refunds of tax on
exportation. As such, when an item is manufactured in Germany, is intended for export to
France and opened it there, the exporter is the german receives indirect tax paid in Germany,
and an importer of French pay taxes to the French properly. In this way, the system ensures
that the products of domestic and import competing with the benefit of a tax treatment that is
about the same. The borders of the tax, then, are the price that must be paid to the equity. This
system continued to be applicable for VAT, at least until the end of 1996. In the second place,
on the borders of the tax are an important part of the fight against tax evasion and to prevent
the diversion of the trade.
Without the boundaries of the tax, and the border controls associated with, it's not
possible to verify whether or not the goods have been exported to the herd, leaving the way
open for dealers without scruple to declare the goods as exports (as a dummy), and ask for a
refund of the law of indirect taxes. They would then be able to buzunareze the money, or you
can use it to decrease your competitors by selling your goods on the domestic market at a
price that is much lower. At this point in time, the boundaries of the tax is required. But this
does not mean that the tax system is without borders, it is not possible.
In fact, as of January 1, 1993, the border controls have been replaced by a rather
complicated system of statements, which changed the tax inspections of border, in the
premises of the companies. Since 1996, the goal is to bring you a completely different system
based on what is known as the principle of origin. This eliminated the time-consuming, these
refunds to the exporters, the tax payments of the importers, and all of the controls, and the
controls are involved. In contrast, the VAT will be levied quite simply, in the country of
origin. However, in order for it to work, the share of VAT in the member Mber going to have
to be the same.
10
Miron, D,(coordonator), Economia Uniunii Europene, Ed. Luceafărul, Bucureşti, 2000
10
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