The Resource CJEU VAT case law in 2020 : evergreens, revivals and new trends

CJEU VAT case law in 2020 : evergreens, revivals and new trends

Label
CJEU VAT case law in 2020 : evergreens, revivals and new trends
Title
CJEU VAT case law in 2020 : evergreens, revivals and new trends
Creator
Subject
Language
  • eng
  • eng
Summary
This guest editorial discusses successively the fixed establishment (FE) concept, "direct link" as requirement for input VAT credit, taxable amount and consideration adjustments, double (non-)taxation, undisclosed agents according to article 28 VAT Directive, refund of input VAT, the principle of neutrality, the principle of proportionality, and the principle of economic reality
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 8/9 ; p. 606-613
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • fixed establishment
  • VAT refund
  • consideration
  • double taxation
  • double non-taxation
  • neutrality principle
  • proportionality
Label
CJEU VAT case law in 2020 : evergreens, revivals and new trends
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/G-I/INTERTAX/8-9_606-613.pdf
Publication
Note
20210727

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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