The Resource A victory for the input tax claimant? Procedural consequences of the Optigen decision

A victory for the input tax claimant? Procedural consequences of the Optigen decision

Label
A victory for the input tax claimant? Procedural consequences of the Optigen decision
Title
A victory for the input tax claimant? Procedural consequences of the Optigen decision
Creator
Subject
Language
eng
Summary
In the eagerly anticipated case of Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v Commissioners of Customs and Excise, the ECJ will consider the nature of an individual transaction constituted an "economic activity" as contemplated in the Sixth Directive of the European Council. The Directive provides that a person carrying out an economic activity was a taxable person and that the supply of goods by such person was subject to tax
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 7 (2005),
http://library.link/vocab/creatorName
Fichardt, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • input VAT
  • VAT
Label
A victory for the input tax claimant? Procedural consequences of the Optigen decision
Instantiates
Publication
Label
A victory for the input tax claimant? Procedural consequences of the Optigen decision
Publication

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      52.3736660 4.9336932
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