Andere Kunden interessierten sich auch für
![The VAT Treatment of Small Undertakings in the EU]( "The VAT Treatment of Small Undertakings in the EU")
The VAT Treatment of Small Undertakings in the EU23,99 €![Compensation of Losses in Foreign Subsidiaries within the EU]( "Compensation of Losses in Foreign Subsidiaries within the EU")
Compensation of Losses in Foreign Subsidiaries within the EU51,99 €![Commentary to the EU VAT Directive]( "Commentary to the EU VAT Directive")
Commentary to the EU VAT Directive49,99 €![Value Added Tax (VAT) and Its Impact on Market Prices of the Products]( "Value Added Tax (VAT) and Its Impact on Market Prices of the Products")
Value Added Tax (VAT) and Its Impact on Market Prices of the Products44,99 €![English On Taxes and Taxation]( "English On Taxes and Taxation")
English On Taxes and Taxation32,99 €![Intra-EU trade and chain transactions under EU VAT]( "Intra-EU trade and chain transactions under EU VAT")
Intra-EU trade and chain transactions under EU VAT26,99 €![The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive]( "The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive")
The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive19,99 €
The Value Added Tax system is highly harmonized across the European Union. Despite the separation of the competence between the Court of Justice of the European Union and national courts, and the procedural autonomy of each Member State, the Court of Justice of the European Union has dealt with the question - when do national procedural laws of Member States have to be set aside in the light of EU law, and how the burden of proof in VAT disputes should be allocated between taxable persons and tax authorities. This work provides an analysis of European Union Value Added tax rules and Court of Justice of the European Union case law by establishing how the burden of proof in VAT disputes should be divided.