Essays about: "Valts Sturmanis"

Found 1 essay containing the words Valts Sturmanis.

  1. 1. 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 handelsrätt

    Author : Valts Sturmanis; [2013]
    Keywords : principles of EU law; EU law; Value added tax; burden of proof; fiscal neutrality; Business and Economics;

    Abstract : 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