L'impossible création d'un impôt européen ? (notice n° 848338)
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| fixed length control field | 02456cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123144546.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dussart, Vincent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L'impossible création d'un impôt européen ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 72 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Résumé La création d’un impôt régi directement par le droit et les institutions de l’UE est dans la stricte logique du système des ressources propres établi progressivement et avec des changements depuis 1970. Mais il est très difficile d’en définir les caractéristiques économiques (assiette, taux) et les modalités de gestion, malgré quelques projets plus ou moins précis. Il ne peut se concevoir qu’au sein de la fiscalité indirecte ou éventuellement par taxation de transactions financières. Dans toutes les hypothèses, il rencontre de puissants obstacles ; le principal étant qu’il devrait s’accompagner d’une plus grande coordination ou harmonisation des prélèvements obligatoires. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | — Is the Introduction of a European Tax Impossible? — Introducing a tax directly governed by EU law and institutions in closely keeping with the system of “own resources” which was established progressively and has undergone changes since 1970. But it is very difficult to define its economic characteristics (base, rate) and the management arrangements, in spite of a number of proposals, some of which have been more specific than others. A European tax can only be conceived within the context of indirect taxation or possibly through the taxation of financial transactions. In any event, there are many hurdles to its implementation, the foremost of these is that it must go hand in hand with stepped up coordination or harmonisation of mandatory levies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ressources propres |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impôt européen |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | « taxe CO2 » |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxe européenne sur les transactions financières |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TVA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Budget européen |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VAT |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | own resources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | “C02 tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ” European tax on financial transactions |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d'administration publique | 144 | 4 | 2013-01-22 | p. 1085-1091 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-d-administration-publique-2012-4-page-1085?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-d-administration-publique-2012-4-page-1085?lang=fr&redirect-ssocas=7080</a> |
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