The Resource Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?

Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?

Label
Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
Title
Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
Creator
Subject
Language
eng
Summary
The issue in IDT, as in Arachchige, was the VAT liability on the supply of phone cards - where was the place of supply of the cards sold by the retailer for the purposes of VAT? The issue in Vodafone 2 was whether the UK's CFC legislation could be read in such a way that it was compliant with article 58 of the EC Treaty which provides for freedom of establishment, including the freedom for a company to set up a branch or subsidiary in another EU Member State. This case note discusses the outcome of the judgment by the Chancery Division in HMRC v Arachchige, and the decisions in IDT Vodafone 2 by the Court of Appeal
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Richards, G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • CFC
  • place of supply
  • VAT
Label
Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
Instantiates
Publication
Label
Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
Publication

Library Locations

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