The Resource Abus de droit in the field of value added taxation

Abus de droit in the field of value added taxation

Label
Abus de droit in the field of value added taxation
Title
Abus de droit in the field of value added taxation
Creator
Subject
Language
eng
Summary
Synopsis of the place of VAT contributions within the Community Budgetary structure, and its position in relation to collection. Examination of the French notion of abus de droit, followed by an analysis of the Community position on the protection of its financial interests. Examines the Commission's arguments in previous case law relating to the definition of abus de droit and the response of the ECJ to them relating to the protection of financial interests in other areas of own resources
Citation source
In: British tax review. - London. - (2003),
http://library.link/vocab/creatorName
Harris, P.A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • VAT
  • anti-avoidance
Label
Abus de droit in the field of value added taxation
Instantiates
Publication
Label
Abus de droit in the field of value added taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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