The Resource Human rights and value added tax fines : are the Belgian rules contrary to Community law?
Human rights and value added tax fines : are the Belgian rules contrary to Community law?
Resource Information
The item Human rights and value added tax fines : are the Belgian rules contrary to 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 Human rights and value added tax fines : are the Belgian rules contrary to 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
- This article examines whether the VAT fines under the Belgian VAT Code are contrary to Community law. It contends that the ECJ would have little difficulty in finding that the Belgian rules violate the general principle of proportionality which forms part of the general principles of the common system of VAT
- Label
- Human rights and value added tax fines : are the Belgian rules contrary to Community law?
- Title
- Human rights and value added tax fines : are the Belgian rules contrary to Community law?
- Summary
- This article examines whether the VAT fines under the Belgian VAT Code are contrary to Community law. It contends that the ECJ would have little difficulty in finding that the Belgian rules violate the general principle of proportionality which forms part of the general principles of the common system of VAT
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 53 (1999),
- http://library.link/vocab/creatorName
- Dassesse, M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- human rights
- VAT
- fine, administrative
- proportionality
- Label
- Human rights and value added tax fines : are the Belgian rules contrary to Community law?
- Label
- Human rights and value added tax fines : are the Belgian rules contrary to 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/Human-rights-and-value-added-tax-fines--are-the/XRQb1GKwopU/" 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/Human-rights-and-value-added-tax-fines--are-the/XRQb1GKwopU/">Human rights and value added tax fines : are the Belgian rules contrary to 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/Human-rights-and-value-added-tax-fines--are-the/XRQb1GKwopU/" 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/Human-rights-and-value-added-tax-fines--are-the/XRQb1GKwopU/">Human rights and value added tax fines : are the Belgian rules contrary to 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>
