Abus de droit in the field of value added taxation
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The work Abus de droit in the field of value added taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Abus de droit in the field of value added taxation
Resource Information
The work Abus de droit in the field of value added taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Abus de droit in the field of value added taxation
- Language
- eng
- Summary
- Synopsis of the place of VAT contributions within the Community Budgetary structure, and its position in relation to collection. Examination of the French notion of abus de droit, followed by an analysis of the Community position on the protection of its financial interests. Examines the Commission's arguments in previous case law relating to the definition of abus de droit and the response of the ECJ to them relating to the protection of financial interests in other areas of own resources
- Citation source
- In: British tax review. - London. - (2003),
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
Context
Context of Abus de droit in the field of value added taxationWork of
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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/resource/-KDgKJw83sM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/-KDgKJw83sM/">Abus de droit in the field of value added taxation</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>
