The Belgian rule against abusive practices in VAT matters : general community law principle, inverse direct effect of the 6th directive, directive compliant interpretation of domestic law or the constitutional principle of legality ; which one trumps the others?
Year of publication: |
2008
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Authors: | De Broe, Luc |
Published in: |
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael. - Alphen aan den Rijn : Kluwer Law International [u.a.], ISBN 978-90-411-2640-5. - 2008, p. 111-149
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Subject: | Umsatzsteuer | Sales tax | EU-Steuerrecht | EU tax law | Rechtsdurchsetzung | Law enforcement | Nationales Recht | National law | Belgien | Belgium |
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