The Resource Abuse of rights, fiscal neutrality and VAT

Abuse of rights, fiscal neutrality and VAT

Label
Abuse of rights, fiscal neutrality and VAT
Title
Abuse of rights, fiscal neutrality and VAT
Creator
Subject
Language
eng
Summary
This article considers the extent to which the operation of the doctrine of abuse of rights can conflict with fundamental principles governing the application of VAT as contained within the VAT Directives. Potential areas of conflict between the doctrine of abuse of rights and the relevant principles of VAT are identified and the reasons as to why such a situation can or should arise are also discussed. Then the extent to which the doctrine of abuse of rights may be able to co-exist with existing, long-standing, principles of VAT law is considered
Citation source
In: EC tax review. - Kingston-upon-Thames. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Ridsdale, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • abuse of rights
  • fiscal neutrality
  • VAT
Label
Abuse of rights, fiscal neutrality and VAT
Instantiates
Publication
Label
Abuse of rights, fiscal neutrality and VAT
Publication

Library Locations

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