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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):
Date of publication:
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.)
Order Print
tab_1
Title:

The EU VAT System and the Internal Market

Series:

Volume 16 in the Doctoral Series

Author(s):
Date of publication:
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.)
Order Online book
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The EU VAT System and the Internal Market

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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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

Author(s)

Rita de la Feria is Professor of Tax Law at the Durham Law School, University of Durham, UK, and Programme Director at the Oxford University Centre for Business Taxation, UK. She worked previously as a tax consultant with Arthur Andersen, in both their Lisbon and Dublin offices, and held lecturing positions on Tax Law and EU law at the University of Dublin, Trinity College and Queen's University Belfast. She has published widely on tax issues, particularly on EU VAT.

 

Reviewed by Dr Tom O’Shea

Centre for Commercial Law Studies, Queen Mary University of London

 

 

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