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ian Government sha devote i t s best efforts to promote the comp of the 'common European house' Aergusto Fan$omzi, Italian Minister of Finance The semester of Italian Presidency comes at a time which is crucial for the creation of the European Union. Indeed, the semester falls between the realization of the Sinele Market. which occurred in 1993. and the adhesion oUf three new Member States to the iTnion as from 1995 on the one hand. and other imuortant fu~ure events, such as the introduction of a cAmmon European currency and the expected adhesion of further Member States to the European Union on the other. As a member of the Italian Government. I would like to trace the guidelines of some of the aclons that will be promoted in the tax field at the Union level during this semester. I Gould first like to describe some of the reasons why, in my opinion, developing the European Union, in the tax field, is not an easy task. The first reason is related to the non-applicability of the so-called 'cooperation procedure', provided for in art. lOOA of the European Single Act, to the procedure required to approve tax directives and
EC Tax Review – Kluwer Law International
Published: Mar 1, 1996
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