Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions

De La Feria, R. (2024) Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions. EC Tax Review, 33 (3). pp. 98-108. ISSN 0928-2750

Abstract

Metadata

Item Type: Article
Authors/Creators:
  • De La Feria, R.
Keywords: axation, consumption taxes, excise taxes, motor vehicle taxes, motor vehicle registration, irrebuttable presumptions
Dates:
  • Published: June 2024
  • Published (online): June 2024
  • Accepted: 28 March 2024
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 05 Apr 2024 09:56
Last Modified: 29 Jul 2024 14:38
Published Version: https://kluwerlawonline.com/journalarticle/EC+Tax+...
Status: Published
Publisher: Kluwer Law International
Identification Number: 10.54648/ecta2024013
Open Archives Initiative ID (OAI ID):

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