The Resource Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme

Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme

Label
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Title
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Creator
Subject
Language
eng
Summary
The article comments on the judgment in Case C-273/18 which deals with the issue of abusive practices in the framework of chain transactions. In particular the role of the intermediaries in the chain and the issue of whether, in order for an abusive practice to exist, it is necessary that there is an undue tax advantage obtained by any of the parties that intervene in the chain, is addressed
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 3 ; p. 346-349
http://library.link/vocab/creatorName
Victoria Sánchez, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • chain transaction
  • VAT deduction
  • intermediary
  • intra-Community transaction
Label
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Instantiates
Publication
Label
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Publication

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