The Resource Cimber Air and the Dutch VAT treatment of aircraft

Cimber Air and the Dutch VAT treatment of aircraft

Label
Cimber Air and the Dutch VAT treatment of aircraft
Title
Cimber Air and the Dutch VAT treatment of aircraft
Creator
Subject
Language
eng
Summary
On 16 September 2004, the European Court of Justice (ECJ) delivered its judgment in Cimber Air. Comparison of the VAT treatment of aircraft under Dutch law with the principles laid down by the ECJ reveals that, for the time being, taxable persons are able to achieve considerable VAT advantages or at least avoid cash flow disadvantages. In this article, the author briefly discusses several aspects of the judgment and the VAT treatment of aircraft under Dutch law
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • air transport
Label
Cimber Air and the Dutch VAT treatment of aircraft
Instantiates
Publication
Label
Cimber Air and the Dutch VAT treatment of aircraft
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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