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The Resource Fiscaal misbruik

Fiscaal misbruik

Label
Fiscaal misbruik
Title
Fiscaal misbruik
Creator
Subject
Language
eng
Summary
This book analyses the case law concerning tax avoidance and abuse of VAT law, and comments on the Halifax case, the BUPA Hospitals case and the University of Huddersfield case. In addition, the author comments on general anti-abuse provisions from 2003 to 2012 and focuses on the scope of the anti-abuse provision of 2013. Finally, the author describes anti-abuse provisions in EU law and the importance of the application of the Belgian anti-abuse provision. The last chapter describes the conditions for the application of the new anti-abuse provision, the scope of the provision and the taxable base in the case of abuse, and the application of criminal and administrative penalties. Also, he focuses on the competence of the ruling and administration, and compatibility with the Belgian constitution
http://library.link/vocab/creatorName
Afschrift, T
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
http://library.link/vocab/subjectName
  • anti-avoidance
  • tax avoidance
  • GAAR
  • case law
  • VAT
Label
Fiscaal misbruik
Instantiates
Publication
Extent
IX, 275 p.
Isbn
9782804461959
Label
Fiscaal misbruik
Publication
Extent
IX, 275 p.
Isbn
9782804461959

Library Locations

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