Human rights issues are increasingly in play in VAT. Peter Mason examines the key issues
(Prestuplenie i nakazanie; Crime and punishment title of the famous book by FM Dostoevsky)
VAT was that 'simple tax' all about figures one or two technical issues and that was that. But what flows up the estuaries into the mighty river includes many other important principles such as competition law and human rights.
This article looks at the increasing application of human rights law in the VAT sphere in the light of the ever developing case-law in particular in relation to VAT export evidence. The case of OAO Neftyanaya Kompaniya Yukos v Russia (Application no 14902/04) on admissibility the biggest tax case in the world ever was recently heard in Strasbourg and 54% of the contentious issues related to VAT export evidence! But...
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Human rights issues are increasingly in play in VAT. Peter Mason examines the key issues
(Prestuplenie i nakazanie; Crime and punishment title of the famous book by FM Dostoevsky)
VAT was that 'simple tax' all about figures one or two technical issues and that was that. But what flows up the estuaries into the mighty river includes many other important principles such as competition law and human rights.
This article looks at the increasing application of human rights law in the VAT sphere in the light of the ever developing case-law in particular in relation to VAT export evidence. The case of OAO Neftyanaya Kompaniya Yukos v Russia (Application no 14902/04) on admissibility the biggest tax case in the world ever was recently heard in Strasbourg and 54% of the contentious issues related to VAT export evidence! But...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
