Legal Issues of European Integration V. 1

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1 Legal Issues of Eur. Integration i (1974)

handle is hein.kluwer/liei0001 and id is 1 raw text is: TABLE OF CONTENTS
FOREWORD
BY H. G. SCHERMERS ......... ....................... iX
TAX HARMONIZATION IN THE EEC
BY L. A. BLOM . . . . . . . . . . . . . . . . . . . . . . . . . I
I. Introduction . . . . . . . . . . . . . . . . . . . . . . . . I
II. Indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . I
A: Turnover taxes ......... ...................... 4
B. Taxes on capital transactions .... ............... ... 13
C. Excises ......... ......................... 16
D. Other indirect taxes ........ .................... 19
i. Taxes on insurance contracts .... .............. ...19
2. Road taxes on private cars ...... ............... 20
III. Direct taxes . . . . . . . . . . . . . . . . . . . . . . .. . 20
IV. Future trends in the harmonization of EEC taxation ....... ...24
V. Evaluation of past and future trends of tax harmonization . . . . 27
A. Effects on the EEC ........ .................... 27
B. World-wide effects ....... .................... 3'
VI. Summary and conclusions ..... .................. ...34
SPECIALIZATION AGREEMENTS AND
THE EEC'S COMPETITION LAWS
BY D. N. GOLDSWEIG ....... ...................... 35
I. Introduction ......... ........................ 35
II. What is specialization? ....... .................... 38
III. Individual exemptions ....... .................... 39
A. The agreement ....... ...................... 40
B. The companies and the markets ... .............. ..44
C. Article 85(3) tests ....... ..................... 47
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