The Resource E.U. VAT treatment of intra-company charges : FCE Bank plc

E.U. VAT treatment of intra-company charges : FCE Bank plc

Label
E.U. VAT treatment of intra-company charges : FCE Bank plc
Title
E.U. VAT treatment of intra-company charges : FCE Bank plc
Creator
Subject
Language
eng
Summary
On March 23, 2006, the European Court of Justice delivered its judgment in the case of FCE Bank plc (C-210/04). The ECJ held that supplies of services between a head-office and its branch which are part of the same legal entity are not supplies for VAT purposes and are accordingly not subject to the reverse charge
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
http://library.link/vocab/creatorName
  • Snel, J
  • Makkus, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • supply (VAT)
  • reverse charge mechanism
Label
E.U. VAT treatment of intra-company charges : FCE Bank plc
Instantiates
Publication
Label
E.U. VAT treatment of intra-company charges : FCE Bank plc
Publication

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