The Legal Framework for Harmonization of Value Added Tax (VAT) in European Union
This article examines legal framework for harmonization of VAT, the role and basic principles of VAT in EU. It generally describes the nature and scope of the EU VAT system and the framework of the birth of EU VAT system, including the treatment of directives (Sixth VAT Directive, 1977) and the c...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Danubius University
2017-03-01
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| Series: | Acta Universitatis Danubius: Juridica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/juridica/article/view/3867/3943 |