Synopsis
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.
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About the Author
Valts Sturmanis, LL.M: Studied European and International Tax Law at Lund University, Sweden. Lawyer at Deloitte Latvia.
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Allocation of the burden of proof in the EU VAT sphere
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ISBN 13: 9783659757617
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 56 pp. Englisch. Seller Inventory # 9783659757617
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Allocation of the burden of proof in the EU VAT sphere
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Sturmanis ValtsValts Sturmanis, LL.M: Studied European and International Tax Law at Lund University, Sweden. Lawyer at Deloitte Latvia.The Value Added Tax system is highly harmonized across the European Union. Despite the separat. Seller Inventory # 159144654
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Allocation of the burden of proof in the EU VAT sphere
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Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -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.Books on Demand GmbH, Überseering 33, 22297 Hamburg 56 pp. Englisch. Seller Inventory # 9783659757617
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Allocation of the burden of proof in the EU VAT sphere
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ISBN 10: 3659757616
ISBN 13: 9783659757617
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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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. Seller Inventory # 9783659757617
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Allocation of the burden of proof in the EU VAT sphere
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ISBN 10: 3659757616
ISBN 13: 9783659757617
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Taschenbuch. Condition: Neu. Allocation of the burden of proof in the EU VAT sphere | Valts Sturmanis | Taschenbuch | 56 S. | Englisch | 2015 | LAP LAMBERT Academic Publishing | EAN 9783659757617 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu. Seller Inventory # 104275237
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Allocation of the burden of proof in the EU VAT sphere
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