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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Human rights and value added tax fines : are the Belgian rules contrary to Community law?
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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