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

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