The Earl of Northesk
asked Her Majesty's Government:
What is their definition of the term "tax harmonisation" and how this differs from any definition of the term held by (a) other European Union Member States' Governments and (b) the European Commission. [HL4616]
§ Lord McIntosh of Haringey
The only reference to any such term in the European Communities Treaty is in Article 93 which provision formed part of the revised Treaty under the Single European Act signed in 1986.