Michael Conlon QC, of Pump Court Tax Chambers, explains how Community law can lead to rich rewards in the field of VAT
Michael Conlon QC of Pump Court Tax Chambers explains how Community law can lead to rich rewards in the field of VAT
The primary source of Community law is the Treaties 1 at the core of which lie the power and energy of the European Union (EU). From the Treaties which may be likened to the sun at the centre of the universe radiate the legislative acts principally regulations and directives. Regulations are binding in their entirety and directly applicable in all Member States.2 Directives similarly are binding as to the result to be achieved but require transposition into domestic law.3 Certain provisions of a directive however...
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Michael Conlon QC, of Pump Court Tax Chambers, explains how Community law can lead to rich rewards in the field of VAT
Michael Conlon QC of Pump Court Tax Chambers explains how Community law can lead to rich rewards in the field of VAT
The primary source of Community law is the Treaties 1 at the core of which lie the power and energy of the European Union (EU). From the Treaties which may be likened to the sun at the centre of the universe radiate the legislative acts principally regulations and directives. Regulations are binding in their entirety and directly applicable in all Member States.2 Directives similarly are binding as to the result to be achieved but require transposition into domestic law.3 Certain provisions of a directive however...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
