The Resource European Court of Justice steamrollers national standstill legislation

European Court of Justice steamrollers national standstill legislation

Label
European Court of Justice steamrollers national standstill legislation
Title
European Court of Justice steamrollers national standstill legislation
Creator
Subject
Language
eng
Summary
Recently, the ECJ declared invalid the authorization of the European Council allowing France to derogate from a standstill provision in Community law on deduction of input tax. Does this mean that France is left with the normal provisions of the Sixth Directive or could France return to the position it had on the date from which it should have "stood still"? Focus on the recent case law developments and analysis of the impact of the ECJ case law on some of the French national standstill regulations
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 13 (2002),
http://library.link/vocab/creatorName
Bouzidi, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • standstill clause
  • input VAT
Label
European Court of Justice steamrollers national standstill legislation
Instantiates
Publication
Label
European Court of Justice steamrollers national standstill legislation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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