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Selected issues in European tax law : the legal character of VAT and the application of general principles of justice : summary of an EFS seminar in honour of Fons Simons

Author: Fons Simons; Dirk Albregtse; H A Kogels; Foundation for European Fiscal Studies.
Publisher: The Hague ; Boston : Kluwer Law International, 1999.
Series: EFS (Series), 6.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and the second issue concerns the application of general principles of law and justice in European law in general and tax law in particular.
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Genre/Form: Festschriften
Document Type: Book
All Authors / Contributors: Fons Simons; Dirk Albregtse; H A Kogels; Foundation for European Fiscal Studies.
ISBN: 9041197443 9789041197443
OCLC Number: 41531863
Notes: "Foundation for European Fiscal Studies, Erasmus University Rotterdam."
Description: viii, 51 pages ; 24 cm.
Series Title: EFS (Series), 6.
Responsibility: editors, Dirk Albregtse, Han Kogels.

Abstract:

Six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and the second issue concerns the application of general principles of law and justice in European law in general and tax law in particular.

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