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Europees Belastingrecht oefenvragen (GRATIS BIJ BUNDEL SAMENVATTING EBR)
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Wat zijn de drie peilers van het Verdrag van Maastricht?
Wat zijn de drie peilers van het Verdrag van Maastricht?
-Europese Gemeenschap;
-Gemeenschappelijk buitenlands en veiligheidsbeleid;
-Politie en Justitie.
Welke twee vrijheden hebben werking op iedereen, niet alleen ingezetenen?
Welke twee vrijheden hebben werking op iedereen, niet alleen ingezetenen?
-vrij verkeer van kapitaal- en betalingsverkeer -> art. 56 VwEU e.v. (door haar ‘derdewerking’, eigenschap van kapitaal).
Wat houdt de Digital Service Tax in en op welke plaats vindt inning plaats?
Wat houdt de Digital Service Tax in en op welke plaats vindt inning plaats?
-Voorlopige belasting over 3% v/d omzet van digitale bedrijven;
-Inning van de belasting op de plaats van de gebruikers.
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