oa Comparative and International Law Journal of Southern Africa - Looking at Europe's Indirect Taxes ( TVA)

Volume 1, Issue 2
  • ISSN : 0010-4051



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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