The Resource Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions

Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions

Label
Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions
Title
Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions
Creator
Subject
Summary
In this seemingly trivial case concerning the inclusion of a local tourist tax in the taxable base for VAT purposes, the Supreme Court of the Netherlands dealt with some very important issues and held that the tax authorities may not voke EC law in those cases where national law conflicts with EC law. This note examines the Court's decision
Citation source
In: European taxation. - Amsterdam. - Vol. 25 (1985),
http://library.link/vocab/creatorName
  • Waardenburg, D.A. van
  • Thiel, S. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • conflict of law
  • VAT
Label
Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions
Instantiates
Publication
Label
Taxable base for VAT : tax authorities may not invoke EC Law conflicting with Dutch VAT provisions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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