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VAT/GST and Direct Taxes: Different Purposes

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References

2007The VAT in Developing and Transitional Countries381 cited
2005Purposive Interpretation in Law292 cited
1991Methodenlehre der Rechtswissenschaft261 cited
1998Dynamic Treaty Interpretation213 cited
1990HORIZONTAL EQUITY, ONCE MORE204 cited
1989Interpreting Statutes in the Regulatory State117 cited
1940Toward a Theory of Business Taxation25 cited
1988Fundamentale Rechtsgrundsätze22 cited
2000On the Border of Abuse – The Jurisprudence of the European Court of Justice on Circumvention, Fraud and Other Misuses of Community Law16 cited

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2023Article: The EU VAT Rate Reform 2022 from an Environmental Policy Perspective7 cited

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