ABSTRACT
Fiscal barriers remain, together with physical and technical boundaries, one of the main problems to solve in order to complete the Single European Market of 1993. This is because, in spite of the disappearance of custom duties proper within the EC, there remain controls that are linked to national indirect tax systems (excise duties and Value Added Taxes (VAT)), which are often quite important; therefore, getting rid of fiscal boundaries requires adequate harmonization of indirect tax systems within the EC.
