The Resource Neutrality and proportionality in VAT : making sense of an (apparent) conflict
Neutrality and proportionality in VAT : making sense of an (apparent) conflict
Resource Information
The item Neutrality and proportionality in VAT : making sense of an (apparent) conflict 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 Neutrality and proportionality in VAT : making sense of an (apparent) conflict 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
- The EN.SA. case (ECJ 8 May 2019, Case C-712/17) was a battleground upon which VAT principles such as neutrality and proportionality as well as the need for a more robust contrast to VAT fraud have been tested simultaneously in an unprecedented way. This article analyses the case
- Language
- eng
- Label
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- Title
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- Language
- eng
- Summary
- The EN.SA. case (ECJ 8 May 2019, Case C-712/17) was a battleground upon which VAT principles such as neutrality and proportionality as well as the need for a more robust contrast to VAT fraud have been tested simultaneously in an unprecedented way. This article analyses the case
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 1 ; p. 122-131
- http://library.link/vocab/creatorName
- Greggi, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- ECJ case law
- fiscal neutrality
- proportionality
- VAT fraud
- penalties
- Label
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- Label
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
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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/Neutrality-and-proportionality-in-VAT--making/NOOmVWI-AoA/" 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/Neutrality-and-proportionality-in-VAT--making/NOOmVWI-AoA/">Neutrality and proportionality in VAT : making sense of an (apparent) conflict</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="https://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/Neutrality-and-proportionality-in-VAT--making/NOOmVWI-AoA/" 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/Neutrality-and-proportionality-in-VAT--making/NOOmVWI-AoA/">Neutrality and proportionality in VAT : making sense of an (apparent) conflict</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
