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The general principles of tax law in ECJ case law: the principles of neutrality and proportionality

In the most recent case law of the Court of Justice of the European Union (CJEU) in tax matters, we find, with increasing frequency, judgments in whose reasoning the Court appeals to general principles of tax law in addition to the text of the European rule itself.

These include, but are not limited to, the following:

Source Agencia Tributaria

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