- Tytuł:
-
Opinia prawna na temat wyroku Trybunału Sprawiedliwości Unii Europejskiej z 7 marca 2017 r. w sprawie prejudycjalnej C-390/15 RPO
Legal opinion concerning the judgement of the Court of Justice of the European Union of 7.05.2017 on a prejudicial matter C-390/15 RPO - Autorzy:
- Dzwonkowski, Henryk
- Powiązania:
- https://bibliotekanauki.pl/articles/2215748.pdf
- Data publikacji:
- 2017
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax
Court of Justice of the European Union
European Union
VAT - Opis:
- The opinion supports the Court’s decision that a different treatment of digital books supplied electronically and books supplied in tangible media is sufficiently justified and does not infringe the rule of neutrality and the rule of equal treatment. The judgement argues that to allow the Member States to apply for a diminished VAT rate to electronically supplied digital books would hamper the consistency of the Union’s aim to exclude all electronic services from the category which is subject to a diminished VAT rate. According to the author of the opinion, in the current state of matters, states are not legally allowed to engage in legislative activities with an aim to modify the way of taxation of e-publications
- Źródło:
-
Zeszyty Prawnicze BAS; 2017, 2(54); 97-110
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł