VAT Yearbook 2010 / 2011: VAT Decisions of the Court of Justice of the European Communities 1974-June 2010
by Dale, Stephen H.; Nieuwenhuizen, Wilbert A. P.Edition: CD
Format: Hardcover
Pub. Date: 2011-01-26
Publisher(s): Wolters Kluwer
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Summary
Strictly speaking, the primary purpose of the European Court of Justice(ECJ) is to interpret the meaning of European Union (EU) treaties anddirectives and to make sure they're applied uniformly across the memberunion. In practice, the ECJ has become a major driver of Europeaneconomic integration through its rulings in the area of taxation like thosedealing with the value added tax (VAT).
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