Lenient constitutional control of the VAT exemption for small and medium sized enterprises? Commentary on the European Court decision in the Schmelz case

Research output: Chapter in Book/Report/Conference proceedingChapter

Original languageEnglish
Title of host publicationTax Law in the light of judgments: Interaction between European law and domestic courts
EditorsServaas Van Thiel
PublisherDATEV
Pages21-42
Number of pages21
ISBN (Print)978-92-990057-3-6
Publication statusPublished - 2013

Publication series

NameConfédération Fiscale Européenne (CFE) Forum Reports on European Taxation
Number5

Bibliographical note

Servaas van Thiel

Keywords

  • VAT
  • Small and medium sized enterprises exemption

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