歐盟會員國的自由貿易?(關稅)
發問:
請問歐盟會員國間進出口完全免關稅嗎? 還是部份免稅而已?? 有哪裡有正確資料可以參考呢? 謝謝!
最佳解答:
根據里斯本條約，歐盟成員國之間是禁止進行直接或間接徵稅的。 The EU Treaty of Lisbon leaves the tax provisions (fiscal provisions) of the current Treaty establishing the European Community essentially unchanged. Article 110 of the Treaty on the Functioning of the European Union prohibits tax discrimination within the internal market and imposes a requirement of neutrality on the member states’ governments. *** Article 110 o佳音英語f the Treaty on the Functioning of the European Union (TFEU) is found in the consolidated version of the Treaty on European Union and the Treaty on the Functioning of the European Union, published in the Official Journal of the European Union, OJ 9.5.2008 C 115/93: Part Three ‘Union policies and internal actions’ Title VII Common rules on competition, taxation and approximation of laws Chapter 2 Tax provisions Article 110 TFEU (ex Article 90 TEC) No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products. Furthermore, no Member State shall impo台中翻譯公司se on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.
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