The Resource Effective use and enjoyment of services under EU VAT

Effective use and enjoyment of services under EU VAT

Label
Effective use and enjoyment of services under EU VAT
Title
Effective use and enjoyment of services under EU VAT
Creator
Subject
Language
eng
Summary
In this article, the author analyses the European Court of Justice in Athesia Druck. The author takes the view that this judgment has done serious damage to the structure of the place-of-supply rules, in particular Art. 56 of the VAT Directive and, consequently, to the effective-use-and-enjoyment criterion laid down by Art. 58(b) of the Directive
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 20 (2009),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • place of supply
  • ECJ case law
Label
Effective use and enjoyment of services under EU VAT
Instantiates
Publication
Label
Effective use and enjoyment of services under EU VAT
Publication

Library Locations

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