The Resource Cumulative multi-stage taxes under Community law
Cumulative multi-stage taxes under Community law
Resource Information
The item Cumulative multi-stage taxes under Community law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cumulative multi-stage taxes under Community law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Even though the VAT systems of all EU Member States are modelled after the European template and fiscal frontiers between Member States have been abolished, it is obvious that the harmonization process has not yet fully been completed, as many Member States have maintained various turnover taxes or even introduced new taxes. Examines whether or not the various turnover taxes are consistent with Community law currently in force and recommends that national courts use broad terms when they refer preliminary questions on the validity of national taxes to the European Court of Justice
- Language
- eng
- Label
- Cumulative multi-stage taxes under Community law
- Title
- Cumulative multi-stage taxes under Community law
- Language
- eng
- Summary
- Even though the VAT systems of all EU Member States are modelled after the European template and fiscal frontiers between Member States have been abolished, it is obvious that the harmonization process has not yet fully been completed, as many Member States have maintained various turnover taxes or even introduced new taxes. Examines whether or not the various turnover taxes are consistent with Community law currently in force and recommends that national courts use broad terms when they refer preliminary questions on the validity of national taxes to the European Court of Justice
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 14 (2003),
- http://library.link/vocab/creatorName
- Philippart, A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT harmonization
- VAT system
- Label
- Cumulative multi-stage taxes under Community law
- Label
- Cumulative multi-stage taxes under Community law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cumulative-multi-stage-taxes-under-Community/9liw5WXg8gs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cumulative-multi-stage-taxes-under-Community/9liw5WXg8gs/">Cumulative multi-stage taxes under Community law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cumulative-multi-stage-taxes-under-Community/9liw5WXg8gs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cumulative-multi-stage-taxes-under-Community/9liw5WXg8gs/">Cumulative multi-stage taxes under Community law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
