Open AccessJURISPRUDENTIAL ACCENTS ON THE NOTIONOF ECONOMIC ACTIVITY IN VALUE ADDED TAXMATTER
Author(s) -
Ioana Maria Costea
Publication year - 2013
Publication title -
agora international journal of juridical sciences
Language(s) - English
Resource type - Journals
eISSN - 2067-7677
pISSN - 1843-570X
DOI - 10.15837/aijjs.v7i4.830
Subject(s) - legislature , harmonization , european union , european court of justice , value (mathematics) , political science , tax harmonization , law and economics , value added tax , economic justice , economics , international trade , public economics , european union law , double taxation , law , ad valorem tax , tax competition , philosophy , mathematics , statistics , aesthetics
Value Add Tax is the tax with the deepest harmonization level on the European singlemarket. A crucial role in determining the unity of the legislative national formulas on ValueAdded Tax came to the Court of Justice of the European Union. The present study is asynthesis of these jurisprudential solutions with the aim of amply defining the notion in cause.