Bookcover of Allocation of the burden of proof in the EU VAT sphere
Booktitle:

Allocation of the burden of proof in the EU VAT sphere

LAP LAMBERT Academic Publishing (2015-07-28 )

Books loader

Omni badge eligible for voucher
ISBN-13:

978-3-659-75761-7

ISBN-10:
3659757616
EAN:
9783659757617
Book language:
English
Blurb/Shorttext:
The Value Added Tax system is highly harmonized across the European Union. Despite the separation of the competence between the Court of Justice of the European Union and national courts, and the procedural autonomy of each Member State, the Court of Justice of the European Union has dealt with the question - when do national procedural laws of Member States have to be set aside in the light of EU law, and how the burden of proof in VAT disputes should be allocated between taxable persons and tax authorities. This work provides an analysis of European Union Value Added tax rules and Court of Justice of the European Union case law by establishing how the burden of proof in VAT disputes should be divided.
Publishing house:
LAP LAMBERT Academic Publishing
Website:
https://www.lap-publishing.com/
By (author) :
Valts Sturmanis
Number of pages:
56
Published at:
2015-07-28
Stock:
Available
Category:
Taxes
Price:
21.90 €
Keywords:
burden of proof, EU, Law, Tax, value added tax, VAT, Abuse, court, Fraud

Books loader

Newsletter

Adyen::diners Adyen::jcb Adyen::discover Adyen::amex Adyen::mc Adyen::visa Adyen::cup Adyen::alipay Adyen::unionpay Adyen::paypal Paypal CryptoWallet Wire Transfer

  0 products in the shopping cart
Edit cart
Loading frontend
LOADING