Legal framework establishing common rules for indirect taxation mechanisms, aimed at avoiding distortions, ensuring coordinated application, and supporting the proper functioning of the internal market across Member States.
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| eira:concept | eira:ArchitectureBuildingBlock |
| dct:modified | 2026-03-31 |
| dct:identifier | |
| dct:title | European legal act(s) on indirect taxes |
| dct:description | Legal framework establishing common rules for indirect taxation mechanisms, aimed at avoiding distortions, ensuring coordinated application, and supporting the proper functioning of the internal market across Member States. |
| dct:publisher | EUR-Lex |
| dct:source | EIRA Team |
| skos:example | |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:eifLayer | Legal |
| skos:broader | http://data.europa.eu/dr8/BindingInstrumentRequirement |
| eira:PURI | http://data.europa.eu/dr8/EuropeanLegalActsOnIndirectTaxes |