Breaking with transition : the EU VAT system and the Internal Market
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Trinity College (Dublin, Ireland). School of Law
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Rita Aguiar de Sousa e Melo De la Feria, 'Breaking with transition : the EU VAT system and the Internal Market', [thesis], Trinity College (Dublin, Ireland). School of Law, 2006, pp 326
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This thesis focuses on VAT in the context of the EU internal market. Its central objective is to prove that the current EU VAT system is incompatible with the concept of internal market, as set out in the EC Treaty and interpreted by the Court of Justice.
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Qualification name: Doctor of Philosophy (Ph.D.)
Publisher: Trinity College (Dublin, Ireland). School of Law
Type of material: thesis