Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?

Charles MacLure

CESifo Forum, 2009, vol. 10, issue 02, 37-42

Keywords: Mineralölsteuer; Bestimmungslandprinzip; EU-Steuerrecht; Steuerbegünstigung; Steuerwettbewerb; EU-Staaten (search for similar items in EconPapers)
JEL-codes: H23 (search for similar items in EconPapers)
Date: 2009
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