| Autor: |
KNOPS, MICK, SCHAPER, MARCEL G. H. |
| Předmět: |
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| Zdroj: |
World Journal of VAT/GST Law; 2014, Vol. 3 Issue 3, p141-165, 25p |
| Abstrakt: |
In this article, we explore the case law of the Court of Justice of the European Union on value added tax using network analysis. We carry out a case study on the collection of rulings dealing with the VAT treatment of holding companies and economic activities. We construct a case-to-case network and we identify the most important cases of this topic-specific collection of VAT cases. We make a contribution to knowledge by showing how the construction of a paragraph-to-paragraph network and the application of a community detection algorithm effectively assist in identifying core judicial rules in the CJEU's case law. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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