Publication:
Unele reflecţii privind practica judiciară ale Curţii Europene în domeniul fiscal

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/695
dc.creatorArmeanic, Alexandru
dc.date2020-10-15T07:04:41Z
dc.date2020-10-15T07:04:41Z
dc.date2018-09
dc.date.accessioned2023-11-13T10:14:31Z
dc.date.available2023-11-13T10:14:31Z
dc.descriptionARMEANIC, Alexandru. Unele reflecţii privind practica judiciară ale Curţii Europene în domeniul fiscal. În: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 2, pp. 186-190. E-ISBN 978-9975-75-933-5.
dc.descriptionThe issue of the European Court of Justice's reflection on judicial practice will be analyzed in the light of decisions that establish European practice in this tax compartment, with reference to the EU's most important revenue such as the Value Added Tax. At the time of the entry into force of the Rome Tax Convention on Circulation Tax applied in the Member States, there are different tax rates, procedural differences and the structure of the tax. The European Court's comments as well as other rulings in which the Court embodies or completes VAT legislation forms an integral part of the legal basis governing VAT because they contain provisions which determine the mechanism for implementing the directives. The decisions of the European Court have become a source of law and a component part of the legal mechanism for the harmonization of legislation governing indirect taxes in the Member States of the European Union. In our research, we will present a few examples of judicial practice, demonstrating the degree of influence of the European Court in the formation of some legal institutions of the species, as well as European tax law in general. JEL: K3, K34.
dc.formatapplication/pdf
dc.identifier978-9975-75-933-5
dc.identifier${dspace.ui.url}/handle/1234567890/695
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/695
dc.identifier.urihttps://cris.ase.md/handle/123456789/2443
dc.languageother
dc.publisherASEM
dc.subjectValue-Added Tax (VAT)
dc.subjectEuropean Court of Justice rulings
dc.subjectEuropean judicial practice in the field of taxation
dc.subjectinterpretation of legal norms
dc.titleUnele reflecţii privind practica judiciară ale Curţii Europene în domeniul fiscal
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Armeanic_A_ conf_09.18.pdf
Size:
251.91 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Economie Generală şi Drept