The Resource A perfect storm in the EU VAT : Kittel, R, and MARC

A perfect storm in the EU VAT : Kittel, R, and MARC

Label
A perfect storm in the EU VAT : Kittel, R, and MARC
Title
A perfect storm in the EU VAT : Kittel, R, and MARC
Creator
Subject
Language
eng
Summary
This article examines the confluence of three legal imperatives - two decisions of the European Court of Justice, and a new Council Directive - and suggests that a serious EU-wide fraud enforcement action is imminent. The contours of the coming storm will surely challenge cross-border EU traders. In particular, this article discusses the alignment of the joined cases of Axel Kittel v. Belgium and Belgium v. Recolta Recycling SPRL; the Criminal Proceedings against R; and the Council Directive 2010/24/EU of 16 March 16 2010, concerning mutual assistance for the recovery of claims regarding taxes, duties, and other measures. A concluding section presents a series of six hypothetical fact patterns that apply these imperatives. The overall intent is to chart the intensity and direction of this storm system
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • VAT fraud
  • enforcement
Label
A perfect storm in the EU VAT : Kittel, R, and MARC
Instantiates
Publication
Label
A perfect storm in the EU VAT : Kittel, R, and MARC
Publication

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