The EU VAT System and the Internal Market av de la Feria Rita - 9789087220471 - Jure bokhandel


The EU VAT System and the Internal Market
Författare:de la Feria Rita
Titel:The EU VAT System and the Internal Market
Omfång:382 sid.
Typ av verk:Akademisk avhandling
Ämnesord:EU-rätt , Skatterätt

Pris: 1524 SEK exkl. moms


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.

By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.

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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