products anywhere in the market these days. This leads to cost savings, the greater the
freedom 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In fact, as of January 1, 1993, the border controls have been replaced by a rather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
, 1.3.3.The single market
It has been a transition to the single internal market as we know it today. The common
market was beginning to work in conjunction with the creation of a customs union, i.e., at the
end of the '60s. The customs duties were eliminated, and the quantitative restrictions on
exports and imports. This creates a common market, which includes, in addition to the free
movement of goods, movement of people who are engaged in economic activities, services,
and capital11. This was an important first step, but there are still a lot of difference are unclear
between the countries, which had to be removed, or consolidated, such as the technical
standards of each country will be different for the same type of goods. Further developments
can be found in the adoption of the rental car. The 1985 white paper, which was presented by
the Commission, under the chairmanship of mr. Delaros, it has been subsequently adopted in
1987, the Single European Act, which has produced more than 300 of the directive was due to
be completed by 1992.
The single internal market of the Community, so in 1993 upon the entry into force of
the Treaty on european union. Article 14 (2) of the EC Treaty defines it as "an area without
internal frontiers in which the free movement of goods, persons, services and capital.12
The domestic market are different from those common in these key points13:
• The abolition of controls at the frontier of the domestic goods, including the
technical standards, sanitary and veterinary standards, which need to be harmonised across the
member states.
• The elimination of customs formalities at internal borders, for the purposes of
statistical analysis.
• The opening up of public procurement by entities in other member states.
• The issue of the free movement of people for all walks of life, irrespective of their
economic activity.
• The removal of the restrictions on the provision of services, in particular financial, as
well as licensing of, and in connection with the provision of specific services to a different
member state (transport).
• The issuance of additional capital.
• The introduction of new policies in the community who complete the four essential
freedoms.
11
Minică, M., Franţ, F., Zaberca, V.M., Economie europeană, Editura Eftimie Murgu, Reşiţa, 2010
12
Moussis, N, Guide to European Policies, European Study Service, Belgium, 2003.
13
Pelkmans Jacques - Integrare Europeana, Metode si Analiza Economica, IER, Bucuresti, 2003
11
, 1.3.4 the european Union, the partial
The treaty of Rome, signed in 1957, and was made in the economic integration a step
further. The European Economic community (EEC), created a common market and a customs
union for the EU member states: Belgium, France, the Netherlands, Italy, Luxembourg, the
netherlands, and West Germany.
In exchange for a partial liberalisation of the movement of goods, persons, services
and capital is ensured, the members of the EEC had decided on a request from the French of
central planning in agriculture, also known as the common agricultural Policy (CAP) 14,which
included price controls and production quotas, which will be discussed more long-term, below
-, at the time, the EEC has become synonymous with the prosperity of post-war Western
Europe.
While the two of them were part cotermini, the first one I did, because on the second
one. Research has shown that the boom of the post-war Western Europe was the result of the
reconstruction and the economic reforms of the internal 15. Moreover, the positive effects of
the reduction of the rates within europe on the basis of the EEC could not be divorced from
the effects of a reduction in the overall rates of AGREEMENT. The two happen at the same
time. However, even a generous interpretation of the role of the EEC in relation to the rise in
Western Europe since 1958 we have to accept the fact that, by the time of the creation of the
EEC, Western Europe was already on its way to prosperity. As an example, we take the
federal republic of Germany. The post-war West Germany began in 1948, when Ludwig
Erhard, he reformed the currency, and removed all the controls of the nazi's of prices and
wages, which had been held by the victorious allies.
The EEC entered into force in 1958, and the rates within europe in the business had
been disposed of in its entirety, until in 1968 it was in the two decades since the beginning of
the miracle of west germany.16 The EU and its precursors would not have been able to be
responsible for the return of Germany to the West, to the rising or to the expansion of the
economy in the early '50s,whatever may be the effects of the greetings of the EEC, they didn't
last.
In the mid-to late-1970s, the Wirtschaftswunder of West Germany, the trente
glorieuses in france and the Italian economy miracolă has come to an end, so what was the
14
John Gillingham, European Integration, 1950–2003: Superstate or New Market Economy? (Cambridge:
Cambridge University Press, 2003), p. 197.
15
Richard Reichel, “Germany’s Postwar Growth: Miracle or Reconstruction Boom,” Cato Journal 21, no. 3
(Winter 2002): 427–42.
16
“The Abolition of Customs Barriers to Trade in the EU,” Europedia,
http://www.europedia.moussis.eu/books/Book_2/3/5/1/1/?all=1.
12
