https://www.google.com/url?rct=j&sa=t&url=http://home.heinonline.org/articles/hein.journals%257Cintaxr12/16%3Ftitle%3DEU%2520Forces%2520Change%2520in%2520French%2520VAT&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNGPmT-Ewbz59BhvOEVgnZJ41LKUlQ