A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is application/pdf.
JURISPRUDENTIAL ACCENTS ON THE NOTIONOF ECONOMIC ACTIVITY IN VALUE ADDED TAXMATTER
2013
Agora International Journal of Juridical Sciences
Preserved Fulltext
Value Add Tax is the tax with the deepest harmonization level on the European singlemarket. A crucial role in determining the unity of the legislative national formulas on ValueAdded Tax came to the Court of Justice of the European Union. The present study is asynthesis of these jurisprudential solutions with the aim of amply defining the notion in cause.
doi:10.15837/aijjs.v7i4.830
fatcat:rgtah7brgfckbgk63q4k72jg4q