Professor Sir David Edward KCMG QC LLD FRSE Judge of the European Court of Justice 1992–2004 gives us his thoughts on the law of VAT
The law of Value Added Tax is an early example of a growing (and perhaps unavoidable) trend in EC law. Starting from a basis in the Treaty the Community legislation has become increasingly technical and influenced in matters of detail by the need for political compromise in the legislative process. Cases coming before the Court of Justice tend to focus on narrow points of interpretation arising in a particular national context. As a result relatively simple texts have become more complicated and the case law interpreting them may sometimes be confusing. In seeking a way through the maze it is important not...
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Professor Sir David Edward KCMG QC LLD FRSE Judge of the European Court of Justice 1992–2004 gives us his thoughts on the law of VAT
The law of Value Added Tax is an early example of a growing (and perhaps unavoidable) trend in EC law. Starting from a basis in the Treaty the Community legislation has become increasingly technical and influenced in matters of detail by the need for political compromise in the legislative process. Cases coming before the Court of Justice tend to focus on narrow points of interpretation arising in a particular national context. As a result relatively simple texts have become more complicated and the case law interpreting them may sometimes be confusing. In seeking a way through the maze it is important not...
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:
