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.
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.
Primary Language | English |
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Journal Section | Makaleler |
Authors | |
Publication Date | December 29, 1992 |
Published in Issue | Year 1992 |