Business operations in the European Union [electronic resource] : taxation / Pascal Faes, Of Counsel Antaxius Advocaten cvba, Antwerp, Belgium.
" ... gives an overview of the development of EU law in the direct and indirect tax areas. Progress in the indirect tax area (customs duties, excise duties, value-added tax) has been relatively successful. While the harmonization or approximation of the Member States' legislation in the di...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2015]-
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| Series: | Tax management portfolios ;
7450-2nd. |
| Subjects: |
| Summary: | " ... gives an overview of the development of EU law in the direct and indirect tax areas. Progress in the indirect tax area (customs duties, excise duties, value-added tax) has been relatively successful. While the harmonization or approximation of the Member States' legislation in the direct tax area has proven to be a far more cumbersome process, the case law of the Court of Justice of the European Union has, over time, evolved into a substantial source of "negative integration." Analysis of the case law of the CJEU is therefore a common thread running through the Portfolio." |
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| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |