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The EU VAT System and the Internal Market
This thesis focuses upon VAT in the context of the Community’s internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice.
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- Title:
The EU VAT System and the Internal Market
- Series:
Volume 16 in the Doctoral Series
- Author(s):
Rita de la Feria
- Date of publication:
June 2009
- ISBN:
978-90-8722-047-1
- Type of publication:
Print Book
- Number of pages:
382
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 120 / USD 160 (VAT excl.)
- tab_1
- Title:
The EU VAT System and the Internal Market
- Series:
Volume 16 in the Doctoral Series
- Author(s):
Rita de la Feria
- Date of publication:
June 2009
- ISBN:
978-90-8722-047-1
- Type of publication:
Online book
- Number of pages:
382
- Access:
Up to five users. View purchase information
- Price:
- EUR 120 / USD 160 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
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- The EU VAT System and the Internal Market
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Why this book?
This thesis focuses upon VAT in the context of the Community’s internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice.The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market.Downloads
This book is part of the IBFD Doctoral Series
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Downloads
Main contents
- Chapter One: The Internal Market Concept
- Chapter Two: The Role of VAT in the Internal Market Policy: Historical Overview
- Chapter Three: The Current EU VAT System: Practical Problems
- Chapter Four: The Role of the Court of Justice in the Development of the EU VAT System
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Reviewed by Dr Tom O’Shea
Centre for Commercial Law Studies, Queen Mary University of London
With the adoption of the Treaty of Lisbon and the global financial crisis as a backdrop, Rita de la Feria’s new book on the European Union’s VAT system and the internal market is to be welcomed by practitioners, students and academics alike. The book provides a handy introduction to the VAT system and highlights its many problem areas. Moreover, the book introduces the case law of the European Court of Justice (ECJ) in the VAT area and discusses the interpretative methods applied by the ECJ in its VAT jurisprudence. Read full reviewSend us your review
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