The Resource Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision

Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision

Label
Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
Title
Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
Creator
Subject
Language
eng
Summary
This case note discusses the European Court of Justice (ECJ) decision in Commission v United Kingdom (C-582/08), in which the ECJ respected UK legislation denying input VAT refunds to financial and insurance services customers located outside the EU. This note discusses the ECJ's decision to resort to a literal rather than a teleological interpretation and continues by considering the decision in the context of other financial and insurance service and Thirteenth Directive cases
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Diehl, K.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT refund
  • financial services
Label
Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
Instantiates
Publication
Label
Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
Publication

Library Locations

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      52.37366609999999 4.9336932
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