=====Cumulatie=====
  - [[Cumulatie#Aantekeningen|Aantekeningen]]
  - [[Cumulatie#Regelgeving|Regelgeving]]
  - [[Cumulatie#Jurisprudentie|Jurisprudentie]]
  - [[Cumulatie#Literatuur|Literatuur]]

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====1.	Aantekeningen====

  * Stealth taxation \\ Terra, Sales taxation: the case of vat in the European community (1988, Kluwer Law and Taxation). \\ WB Reddaway, the implication of a free trade area for British taxation, British Tax Review 1958, 71

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====2.	Regelgeving====

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====3.	Jurisprudentie====

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====4.	Literatuur====

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