The Resource Advocate General's opinion on the VAT treatment applicable to portfolio management services
Advocate General's opinion on the VAT treatment applicable to portfolio management services
Resource Information
The item Advocate General's opinion on the VAT treatment applicable to portfolio management services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Advocate General's opinion on the VAT treatment applicable to portfolio management services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article looks at the ECJ case 'Deutsche Bank' (C-44/11) and the VAT treatment to be applied to individual portfolio management services. Based on the opinion delivered by the Advocate General Sharpston, the authors seek to analyse the characteristics of portfolio management services and the consequences to be expected if the court follows the opinion
- Language
- eng
- Label
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
- Title
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
- Language
- eng
- Summary
- This article looks at the ECJ case 'Deutsche Bank' (C-44/11) and the VAT treatment to be applied to individual portfolio management services. Based on the opinion delivered by the Advocate General Sharpston, the authors seek to analyse the characteristics of portfolio management services and the consequences to be expected if the court follows the opinion
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
- http://library.link/vocab/creatorName
-
- Jaster, E
- Murchner, I
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- VAT exemption
- financial services
- place of supply (VAT)
- Label
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
- Label
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advocate-Generals-opinion-on-the-VAT-treatment/O1si6qh4_LE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advocate-Generals-opinion-on-the-VAT-treatment/O1si6qh4_LE/">Advocate General's opinion on the VAT treatment applicable to portfolio management services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advocate-Generals-opinion-on-the-VAT-treatment/O1si6qh4_LE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advocate-Generals-opinion-on-the-VAT-treatment/O1si6qh4_LE/">Advocate General's opinion on the VAT treatment applicable to portfolio management services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
