The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights
The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value added tax (VAT) have generated an...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Universității „Alexandru Ioan Cuza” din Iași
2024-12-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| Subjects: | |
| Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-the-influence-of-the-case-law |
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