The Resource De territoriale begrenzing van de fiscale eenheid BTW (2)

De territoriale begrenzing van de fiscale eenheid BTW (2)

Label
De territoriale begrenzing van de fiscale eenheid BTW (2)
Title
De territoriale begrenzing van de fiscale eenheid BTW (2)
Creator
Subject
Language
  • dut
  • eng
Summary
This second part of an article on the territorial restriction of the VAT group regime describes whether the restriction of the freedom of establishment resulting from a territorial application of the group VAT regime can be justified and - if so - whether those justification grounds are compatible with the proportionality principle
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
http://library.link/vocab/creatorName
  • Doesum, A.J. van
  • Norden, G.J. van
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • group treatment
  • VAT
  • Marks & Spencer case
  • fundamental freedoms
  • justification
  • proportionality
Label
De territoriale begrenzing van de fiscale eenheid BTW (2)
Instantiates
Publication
Note
20061113
Label
De territoriale begrenzing van de fiscale eenheid BTW (2)
Publication
Note
20061113

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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