Journals / Marmara Üniversitesi Avrupa Araştırmaları Enstitüsü Avrupa Araştırmaları Dergisi / 1992 / Cilt: 2 - Sayı: 1&2
TAXATION POLICY
- Pages
- 205–216
- DOI
- —
Abstract
As we have noted in connection with the freedom of movement of goods1 article 95 prohibits discriminatory taxes as being fiscal barriers to trade. Article 96 provides for the repayment of taxes on exported goods which shall not exceed the level of internal taxation imposed upon them. This is to avoid a support or subsidy for exports.
Özet
As we have noted in connection with the freedom of movement of goods1 article 95 prohibits discriminatory taxes as being fiscal barriers to trade. Article 96 provides for the repayment of taxes on exported goods which shall not exceed the level of internal taxation imposed upon them. This is to avoid a support or subsidy for exports.