Melanie Hall QC discusses the indirect effect of VAT Directives through the community law obligation of harmonious interpretation
There are many rights in the VAT Directives which are not directly effective: some lack sufficient precision others have conditions attached to them and a further category confers on the state a discretion in relation to the right itself. In such cases taxpayers cannot use VAT Directives as a sword against the Commissioners. This article explores an alternative route available to taxpayers namely the indirect effect of VAT Directives through the obligation of harmonious interpretation.
The source of the obligation
...
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Melanie Hall QC discusses the indirect effect of VAT Directives through the community law obligation of harmonious interpretation
There are many rights in the VAT Directives which are not directly effective: some lack sufficient precision others have conditions attached to them and a further category confers on the state a discretion in relation to the right itself. In such cases taxpayers cannot use VAT Directives as a sword against the Commissioners. This article explores an alternative route available to taxpayers namely the indirect effect of VAT Directives through the obligation of harmonious interpretation.
The source of the obligation
...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
