| Description |
viii, 51 pages ; 24 cm |
| Series |
EFS brochure series ; 6 |
|
EFS (Series) ; 6
|
| Contents |
Pt. I. The Legal Character of European Value Added Tax. The Legal Character of VAT / Mariken E. van Hilten. The Legal Character of the European VAT System: The French Approach / Jean-Claude Bouchard. Neutrality and the Limits of VAT / Frans Vanistendael -- Pt. II. The Application of General Principles of Justice in European Fiscal Law. The Application of General Principles of Law by the European Court of Justice and their Relevance for EC and National Tax Law / Jan Wouters. Harmonisation of Capital Income Taxation in the EU: A Dissenting Opinion / Alain Steichen. The Theory on General Principles of Justice / Fons Simons |
| Summary |
"This collection brings together six expert papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and focuses on the basic principles underlying the European VAT system and their development over the last thirty years. Topics covered include the new definition of VAT based on recent case law of the European Court of Justice, the basic characteristics of VAT as a consumption tax and the distinction between the economic and legal approaches to VAT. The second issue concerns the application of general principles of law and justice in European law in general and European tax law in particular. The application of these principles is explored in detail in the context of European Court of Justice case law, direct and indirect taxation in general, and the harmonisation of rules on capital income taxation and the introduction of a common withholding tax in particular."--BOOK JACKET |
| Notes |
"Foundation for European Fiscal Studies, Erasmus University Rotterdam." |
| Bibliography |
Includes bibliographical references |
| Subject |
Simons, Fons.
|
|
Value-added tax -- Law and legislation -- European Union countries.
|
| Genre/Form |
Festschriften.
|
| Author |
Kogels, H. A.
|
|
Albregtse, Dirk, 1946-
|
|
Simons, Fons.
|
|
Foundation for European Fiscal Studies.
|
| LC no. |
99035210 |
| ISBN |
9041197443 |
|
