The EU VAT and the expansion of turnover taxation recurso electrónico interfering tax systems? Balázs Károlyi
By: Károlyi, Balázs
.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor v. 31, n. 6, 2020Summary: In this article, the author provides a critical analysis of the ECJ’s approach and attempts to explore how the scope of the concept “turnover taxes”, for the purposes of article 401 of the VAT Directive, could be defined in a way that ensures that the provision is applied in accordance with its objective, which is to safeguard the goals of the common VAT system from interference by other domestic taxes. The author argues that in light of the narrow interpretation of turnover taxes in the ECJ’s case law, it is unlikely that the introduction of recent turnover-based business taxes would be prohibited by the VAT Directive.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2020/6-2 (Browse shelf) | Available | IVM/2020/6-2 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author provides a critical analysis of the ECJ’s approach and attempts to explore how the scope of the concept “turnover taxes”, for the purposes of article 401 of the VAT Directive, could be defined in a way that ensures that the provision is applied in accordance with its objective, which is to safeguard the goals of the common VAT system from interference by other domestic taxes. The author argues that in light of the narrow interpretation of turnover taxes in the ECJ’s case law, it is unlikely that the introduction of recent turnover-based business taxes would be prohibited by the VAT Directive.
Click on an image to view it in the image viewer
There are no comments for this item.