The Role of the CJEU in harmonizing EU VAT law Cover Image
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Ролята на решенията на Съда на ЕС за хармонизация на правото в областта на Данъка върху добавената стойност
The Role of the CJEU in harmonizing EU VAT law

Author(s): Svetla Kacharova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: VAT; CJEU case law; deduction; Charter

Summary/Abstract: The paper is focused on recent CJEU case law on the guiding principle of VAT as a neutral tax set out in Directive 2006/112/EO and the Fundamental rights of the trader under VAT law and the Charter of Fundamental Rights in cases when the right of deduction is refused by the National Revenue Agencies.