The Resource Correction of mistakes and omissions under ECJ case law

Correction of mistakes and omissions under ECJ case law

Label
Correction of mistakes and omissions under ECJ case law
Title
Correction of mistakes and omissions under ECJ case law
Creator
Subject
Language
eng
Summary
This article focuses on the correction of mistakes and omissions, in particular unlawfully charged VAT, and examines the methods and conditions under which VAT invoices can be corrected under both the Sixth Directive and the case law of the European Court of Justice (ECJ). As regards the latter, the author concludes that the ECJ may have developed a doctrine which may also be relevant for other mistakes and omissions in the area of VAT
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • VAT invoices
Label
Correction of mistakes and omissions under ECJ case law
Instantiates
Publication
Label
Correction of mistakes and omissions under ECJ case law
Publication

Library Locations

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