The Resource France's new criteria for the commercial vessel VAT exemption

France's new criteria for the commercial vessel VAT exemption

Label
France's new criteria for the commercial vessel VAT exemption
Title
France's new criteria for the commercial vessel VAT exemption
Creator
Subject
Language
eng
Summary
This article summarizes changes made by the French tax authorities to the administrative doctrine on the VAT exemption for commercial vessels to comply with a 2013 decision by the Court of Justice of the European Union as well as with article 148(a), (c), and (d) of the EU VAT Directive
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
Borenstein, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT exemption
  • ECJ case law
  • VAT Directive
  • shipping
Label
France's new criteria for the commercial vessel VAT exemption
Instantiates
Publication
Label
France's new criteria for the commercial vessel VAT exemption
Publication

Library Locations

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