haku: @journal_id 523 / yhteensä: 381
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| Tekijä: | Goris, P. Michielse, G. |
| Otsikko: | EUCOTAX - Wintercourse 1997 Seminar report |
| Lehti: | European Taxation
1997 : JUN, VOL. 37:6, p. 238-241 |
| Asiasana: | EUROPEAN UNION TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The annual EUCOTAX - Wintercourse seminar was held from 12 April to 19 April 1997 in Leuven, Belgium. The seminar is a joint think-tank organized by seven European universities where students and professors meet during a week to discuss current taxation issues. The following VAT (or value added tax) issues were discussed: VAT and public bodies, VAT on real estate transactions, VAT and cyberspace, VAT on transport activities, VAT implications on fiscal unity and VAT on chain transactions. The topic of the opening session was "European Taxation in the 21st Century". A summary is given in the article. |
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