The Resource Cumulative multi-stage taxes under Community law

Cumulative multi-stage taxes under Community law

Label
Cumulative multi-stage taxes under Community law
Title
Cumulative multi-stage taxes under Community law
Creator
Subject
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
Instantiates
Publication
Label
Cumulative multi-stage taxes under Community law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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