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Excise Duties and the Internal Market
Author(s) -
SMITH STEPHEN
Publication year - 1988
Publication title -
jcms: journal of common market studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.54
H-Index - 90
eISSN - 1468-5965
pISSN - 0021-9886
DOI - 10.1111/j.1468-5965.1988.tb00335.x
Subject(s) - excise , harmonization , domestic market , duty , business , commission , single market , member states , international trade , economics , law , political science , finance , european union , physics , acoustics , macroeconomics
As part of the programme to create a single Community market by 1992, the European Commission has brought forward proposals which would require substantial changes in the excise duties levied on mineral oils, tobacco products and alcoholic drinks. This article considers the arguments for harmonization of the system and levels of excise duties within the Internal Market of the Community. It argues that the elimination of duty differentials between Member States is not essential for the completion of the Internal Market.