Allocation of the burden of proof in the EU VAT sphere

Valts Sturmanis

ISBN 10: 3659757616 / ISBN 13: 9783659757617

Verlag: LAP LAMBERT Academic Publishing Jul 2015, 2015

Beschreibung

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. Bestandsnummer des Verkäufers 9783659757617

Bibliografische Details

Titel: Allocation of the burden of proof in the EU ...

Verlag: LAP LAMBERT Academic Publishing Jul 2015

Erscheinungsdatum: 2015

Einband: Taschenbuch

Zustand: Neu

Über diesen Titel

Inhaltsangabe:

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.