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Who pays the taxes?

de Kam, C. A. et al.
Munich Personal RePEc Archive · Reports
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wealth
The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue
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