The Resource Extra-territorial effect of VAT decisions?

Extra-territorial effect of VAT decisions?

Label
Extra-territorial effect of VAT decisions?
Title
Extra-territorial effect of VAT decisions?
Creator
Subject
Language
eng
Summary
Where a VAT dispute is resolved by the Court of Justice of the European Union (ECJ), the judgment has effect in all EU Member States and it may possibly also have effect in countries hoping to join the European Union in the future, provided that they have already enacted a VAT system that is more or less consistent with the European Union's VAT Directive. By contrast, where a VAT dispute is decided outside the European Union by a court in a country with a "modern VAT", the judgment will probably have precedential effect only within that country. However, a party involved in proceedings that has a good knowledge of VAT case law in various other jurisdictions may nonetheless use a VAT decision of the ECJ or of a court in one of the countries with a modern VAT for the purpose of achieving a desired result in another country that may have a different VAT system, almost as if the decision had been made by a court in that country
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Schenk, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • case law
  • extraterritoriality
Label
Extra-territorial effect of VAT decisions?
Instantiates
Publication
Label
Extra-territorial effect of VAT decisions?
Publication

Library Locations

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