European Parliament 3 April 1981, WRITTEN QUESTION NO 0113/81 BY MR BEUMER TO THE COMMISSION: TAXATION REGIME IN ANDORRA AFTER SPAIN' S ACCESSION TO THE EUROPEAN COMMUNITY

WRITTEN QUESTION No 113/81 by Mr Beumer to the Commission of the European Communities (3 April 1981) Subject: Taxation regime in Andorra after Spain's accession to the European Community Andorra's taxation system differs substantially from that of the Member States of the European Community. It may enable tax evasion and tax fraud to take place in Community countries.