Essays about: "Article 273 VAT Directive"
Found 2 essays containing the words Article 273 VAT Directive.
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1. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. READ MORE
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2. Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised differs from one Member state to another. READ MORE
