Principen mot rättsmissbruk inom det svenska mervärdesskatteområdet: är det hållbart?
The VAT Directive (2006/112/EC) does not regulate Member States’ opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which mean...
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| Format: | Others |
| Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2010
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12203 |