Why this book?
This thesis focuses upon VAT in the context of the Community’s internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice.
The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market.
Downloads
Sample excerpt, including table of contents
This book is part of the IBFD Doctoral Series
View other titles in the series
Author(s)
Rita de la Feria is Professor of Tax Law at the Durham Law School, University of Durham, UK, and Programme Director at the Oxford University Centre for Business Taxation, UK. She worked previously as a tax consultant with Arthur Andersen, in both their Lisbon and Dublin offices, and held lecturing positions on Tax Law and EU law at the University of Dublin, Trinity College and Queen's University Belfast. She has published widely on tax issues, particularly on EU VAT.