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 | : |
Total Pages | : 14 |
Release | : 2001 |
Genre | : Tax administration and procedure |
ISBN | : |
Download 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 Book in PDF, ePub and Kindle
Author | : Rita de La Feria |
Publisher | : IBFD |
Total Pages | : 403 |
Release | : 2009 |
Genre | : Trade regulation |
ISBN | : 9087220472 |
Download The EU VAT System and the Internal Market Book in PDF, ePub and Kindle
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 | : |
Total Pages | : 15 |
Release | : 2000 |
Genre | : |
ISBN | : 9780119776515 |
Download Communication from the Commission to the Council and the European Parliament : a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market Book in PDF, ePub and Kindle
Author | : European Commission |
Publisher | : |
Total Pages | : 14 |
Release | : 2000 |
Genre | : Tax administration and procedure |
ISBN | : |
Download A Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market Book in PDF, ePub and Kindle
Author | : European Commission |
Publisher | : |
Total Pages | : |
Release | : 19?? |
Genre | : |
ISBN | : |
Download COM(2000) 348 Final Book in PDF, ePub and Kindle
Author | : Pernilla Rendahl |
Publisher | : IBFD |
Total Pages | : 461 |
Release | : 2009 |
Genre | : Double taxation |
ISBN | : 9087220626 |
Download Cross-border Consumption Taxation of Digital Supplies Book in PDF, ePub and Kindle
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 |
Total Pages | : 1317 |
Release | : 2012 |
Genre | : Turnover tax |
ISBN | : 9087221258 |
Download A Guide to the European VAT Directives Book in PDF, ePub and Kindle
Author | : Dennis Weber |
Publisher | : IBFD |
Total Pages | : 377 |
Release | : 2010 |
Genre | : Business tax |
ISBN | : 9087220839 |
Download Traditional and Alternative Routes to European Tax Integration Book in PDF, ePub and Kindle
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 | : |
Total Pages | : 180 |
Release | : 1999 |
Genre | : |
ISBN | : |
Download Documents Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 726 |
Release | : 2003 |
Genre | : European Union countries |
ISBN | : |
Download Bulletin of the European Union Book in PDF, ePub and Kindle