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European Fiscal Studies Selected Issues in European Tax Law: The Legal Character of Vat and the Application of Principles: Efs Brochure Series, cartea 6

Autor Hans Kogels, Dirk Albregtse, Fons Simons
en Limba Engleză Paperback – 31 iul 1999
This collection brings together six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and focuses on the basic principles underlying the European VAT system and their development over the last 30 years. Topics covered include the new definition of VAT based on recent case law of the European Court of Justice, the basic characteristics of VAT as a consumption tax and the distinction between the economic and legal approaches to VAT. The second issue concerns the application of general principles of law and justice in European law in general and European tax law in particular. The application of these principles is explored in detail in the context of European Court of Justice case law, direct and indirect taxation in general, and the harmonization of rules on capital income taxation and the introduction of a common withholding tax in particular.
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Specificații

ISBN-13: 9789041197443
ISBN-10: 9041197443
Pagini: 51
Dimensiuni: 234 x 156 x 3 mm
Greutate: 0.1 kg
Editura: Kluwer Law International
Seriile EFS Brochures, Efs Brochure Series