De doorwerking van algemene rechtsbeginselen in de BTW : als uitgelegd door het Hof van Justitie EU

This research focuses on the application of general principles of justice (equality principle, proportionality principle, legal security principle) in the VAT jurisdiction of the EU High Court. It studies readings that have been developed in the jurisdiction and which the government has to follow. It also discusses the effect of the general principles of justice, such as ‘interpretation principle’, on the entire field of material tax law, in the way this has obtained a place in the VAT directive (who and what is taxed and on what, etc.) There also appears to be a connection between the general principles of justice and the legal disposition of the VAT.

VAT