oa Comparative and International Law Journal of Southern Africa - Looking at Europe's Indirect Taxes ( TVA)
|Article Title||Looking at Europe's Indirect Taxes ( TVA)|
|© Publisher:||Institute of Foreign and Comparative Law|
|Journal||Comparative and International Law Journal of Southern Africa|
|Affiliations||1 University of South Africa|
|Publication Date||Jul 1968|
|Pages||299 - 310|
|Keyword(s)||Botswana, Current legal developments, Legislation, Lesotho, Malawi, Rhodesia, South Africa, South West Africa, Swaziland, Transkei and Zambia|
European fiscal policy builds on a long history and useful experience with all forms of indirect taxes ( imposed on turnover or purchase or sale ). The GATT rules are in Europe's favour insofar as indirect taxes can be charged on imports and rebated or exempted on exports.
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