Faced with the widespread changes already in progress or expected in the near future, the European Commission decided in 1985 to take the initiative by starting a wideranging debate within the Community institutions and with representatives of industry. To begin this process, the Commission dre...
The tax systems of Community countries remain disparate and sudden upheavals would be unacceptable nationally. Tax harmonization in the Community must therefore be pursued carefully and gradually. But this makes it all the more necessary to have a clear political will, an overall framework and p...