Cumulative multi-stage taxes under Community law

Even though the VAT systems of all EU Member States are modelled after the European template and fiscal frontiers between Member States have been abolished, it is obvious that the harmonization process has not yet fully been completed, as many Member States have maintained various turnover taxes or even introduced new taxes. Examines whether or not the various turnover taxes are consistent with Community law currently in force and recommends that national courts use broad terms when they refer preliminary questions on the validity of national taxes to the European Court of Justice.