The Resource Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease

Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease

Label
Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease
Title
Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease
Creator
Subject
Summary
Article on the decision of the Court of Justice in the Aro Lease Case (Case C-190/95). The author analyses the concepts of fixed establishment of the supplier of a service under the Sixth Directive, and the principle of freedom to provide services and continues with an analysis of the compliance of the Belgian regulations regarding the registration of motor cars and cross-border leasing with these concepts
Citation source
In: EC tax review. - The Hague. - vol. 6 (1997),
http://library.link/vocab/creatorName
De Broe, L
Language note
English
http://library.link/vocab/subjectName
  • leasing
  • case law
  • car
  • VAT
  • fixed establishment
Label
Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease
Instantiates
Publication
Abbreviated title
ECTR
Label
Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease
Publication
Abbreviated title
ECTR

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