Is a Municipal Sales Tax Compatible with VAT?
نویسندگان
چکیده
This paper analyses the Judgement of Court Justice European Union (CJEU) 7 August 2018, case C-475/17, on request for a preliminary ruling made by Estonia Supreme compatibility between municipal sales tax, which said country’s legislation allows municipalities to establish, and value added tax (VAT), is Community-wide in scope. Pursuant its interpretation VAT Directive, CJEU concluded that this compatible with therefore endorses levying. Based an analysis Judgement, assesses potential transference into domestic Spanish legislation, be within current legal framework or as possible new type future reform local finance system.
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ژورنال
عنوان ژورنال: European Journal of Business and Management Research
سال: 2021
ISSN: ['2507-1076']
DOI: https://doi.org/10.24018/ejbmr.2021.6.3.848