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    STUDIA OECONOMICA - Issue no. 1 / 2004  
         
  Article:   THE PROBLEMS OF HARMONISATION OF THE RATES OF VAT PRACTICED BY THE MEMBER STATES OF THE EUROPEAN UNION.

Authors:  IONUŢ CONSTANTIN CUCEU. 		 
       
         
  Abstract:  The elimination of the frontiers of the European Union’s member states requires the diminution of differences between the rates of VAT, so that the competition’s distortions could be avoided, distortions represented by the commercial fluctuations artificially based on tax differences and not on comparative costs’ differences. It is taken into consideration the diminution of the maximum difference between the standard rates of VAT practiced in the European Union (measuring in the present 10 percents), mainly through the decrease rates of VAT in the Northern States.  
         
     
         
         
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