Opinion of the Economic and Social Committee on a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market PDF Download
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Author: European Economic and Social Committee
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
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Book Description
Author: European Economic and Social Committee
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
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Book Description
Author: Rita de La Feria
Publisher: IBFD
ISBN: 9087220472
Category : Trade regulation
Languages : en
Pages : 403
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Book Description
This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Author: Commission of the European Communities
Publisher:
ISBN: 9780119776515
Category :
Languages : en
Pages : 15
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Author: European Commission
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: European Commission
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 14
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Book Description
Author: Pernilla Rendahl
Publisher: IBFD
ISBN: 9087220626
Category : Double taxation
Languages : en
Pages : 461
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Book Description
This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
Author: Ben Terra
Publisher: IBFD
ISBN: 9087221258
Category : Turnover tax
Languages : en
Pages : 1317
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Author: Dennis Weber
Publisher: IBFD
ISBN: 9087220839
Category : Business tax
Languages : en
Pages : 377
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Book Description
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 180
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Author:
Publisher:
ISBN:
Category : European Union countries
Languages : en
Pages : 726
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Book Description
