The carrying out of business activities : a requirement for the application of the value added tax
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The work The carrying out of business activities : a requirement for the application of the value added tax 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.
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The carrying out of business activities : a requirement for the application of the value added tax
Resource Information
The work The carrying out of business activities : a requirement for the application of the value added tax 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
- The carrying out of business activities : a requirement for the application of the value added tax
- Title variation
- L'esercizio di impresa quale elemento soggettivo della sfera di applicazione dell'imposta sul valore aggiunto
- Language
- eng
- Summary
- This article discusses VAT according to the "double-level theory", the two levels being intra-Community VAT and national VAT. The interrelationships between the two levels can be analysed vertically (comparing Community law and domestic law) and horizontally (comparing Member States' legal systems). The "vertical" and "horizontal" analyses contribute jointly to bring about the features of how this tax works, moving from intra-Community VAT to the Italian, German and French VAT
- Citation source
- In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2007),
- Geographic coverage
-
- European Union
- Europe
- Language note
-
- English
- Italian
- http://bibfra.me/vocab/relation/transl
- nMREHr6SwNU
Context
Context of The carrying out of business activities : a requirement for the application of the value added taxWork 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/kxK631STZ0E/" 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/kxK631STZ0E/">The carrying out of business activities : a requirement for the application of the value added tax</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>
