Fundamentals Of Eu Vat Law

Author: Ad van Doesum
ISBN: 9789041170163
Size: 28.11 MB
Format: PDF, Kindle
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This ... book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system's rationale and its legaslative provisions.

Handbook Of Blockchain Digital Finance And Inclusion

Author: David LEE Kuo Chuen
Publisher: Academic Press
ISBN: 0128123001
Size: 52.46 MB
Format: PDF, ePub
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Apart from being a significant revenue source, it contributes to a nondistortive
trade policy and respects the fundamental freedoms. VAT legislation in the
European Union has been harmonized to a large extent to ensure the proper
functioning of the internal market. The VAT Directive (112/2006) lays down the
fundamental concepts of the VAT system. Decisions of the Court of Justice of the
European Union (CJEU) play a fundamental role in the application of the EU VAT

A Guide To The European Vat Directives

Publisher: IBFD
ISBN: 9087221258
Size: 61.70 MB
Format: PDF, Mobi
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... contracting party to the European Convention for the Protection of Human
Rights and Fundamental Freedoms, which will prevent conflicts which could arise
between this Convention and the Charter.51 2.4 The unwritten general principles
The unwritten general legal principles, in many Member States referred to as the
general principles of administrative law, form part of the fundamental EU rights,
such as good faith, legal certainty, non-retroactivity, fair treatment, proportionality,

Cjeu Recent Developments In Value Added Tax 2015

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408180
Size: 58.99 MB
Format: PDF, ePub, Docs
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Schriftenreihe IStR Band 99 Michael Lang, Alexander Rust, Josef Schuch, Claus
Staringer, Pasquale Pistone, Donato Raponi. national legislation outside the
scope of EU Law. According to paragraph 20 of the same judgment, the definition
of the field of application of the fundamental rights of the Union is borne out by
the explanations relating to Article 51 of the Charter, which, in accordance with
the third subparagraph of Article 6(1) TEU and Article 52(7) of the Charter, have
to be ...

Ecj Recent Developments In Value Added Tax

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709405025
Size: 12.66 MB
Format: PDF, ePub
View: 7116
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This notwithstanding, the Court has so far failed to assess Union VAT legislation
for its compatibility with the principle of neutrality. ... According to the
wellestablished method of legal syllogism, if B is C, and if A is B, then A must be
C. It is therefore plainly inconsistent to acknowledge that the principle of equal
treatment enshrined in Art. 20 of the EU Charter of Fundamental Rights has
constitutional status and must be fully respected by the Union legislator, to
furthermore repeatedly ...

European Land Law

Author: Peter Sparkes
Publisher: Bloomsbury Publishing
ISBN: 1847313957
Size: 26.24 MB
Format: PDF, ePub
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3. Towards. a. European. Land. Law? National and European Laws. Immovables.
The Site. Selection of Land Law. Property of the European Institutions. Respect
for Territoriality. Subsidiarity. Fundamental Rights in the EU. Specific
Fundamentals. Convergence. A Substantive Miscellany. Value Added Tax.
Single Farm Payment. Special Agricultural Regimes. Dairy. Towards What?

International Company Taxation

Author: Ulrich Schreiber
Publisher: Springer Science & Business Media
ISBN: 3642363067
Size: 23.88 MB
Format: PDF, ePub, Mobi
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European. Law. 4.1. Fundamental Freedoms and Income Taxation The Treaty on
the Functioning of the European Union (TFEU) defines the internal market as an
area without internal frontiers in which the free movements of goods, persons,
services and capital is ensured (Art. 26 (2) TFEU).25 For a true internal market,
tax harmonization seems to be ... Yet, European law only gives a mandate for the
harmonization of indirect taxes, especially the value added tax (Art. 113 TFEU).

Traditional And Alternative Routes To European Tax Integration

Author: Dennis Weber
Publisher: IBFD
ISBN: 9087220839
Size: 48.88 MB
Format: PDF, ePub, Docs
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Primary Law, Secondary Law, Soft Law, Coordination, Comitology and Their
Relationship Dennis Weber. Chapter 12 VAT and the EU Internal Market: The
Paradoxes of Harmonization Rita de la Feria" 12.1. Introduction From the very
outset, turnover taxes have played a fundamental role in the European
integration process. Harmonization of these taxes was perceived to be an
integral part of achieving a common market, both in the context of a sector-based
common market — as in ...