The Resource Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive

Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive

Label
Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive
Title
Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive
Creator
Subject
Summary
On 4 December 1990 the ECJ delivered its decision on a reference for a preliminary ruling from the Dutch Supreme Court (Hoge Raad) in case C-186/89, W.M. van Tiem v. Staatssecretaris van Financien. This note briefly outlines the facts and issues of the case, the applicable law, the observations of the various parties, the opinion of the Advocate General and the decision of the Court
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 2 (1991),
http://library.link/vocab/creatorName
Thiel, S. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • taxable person
  • supply (VAT)
  • input VAT
  • deductions
Label
Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive
Instantiates
Publication
Label
Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive
Publication

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      52.3736660 4.9336932
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