The Resource France's new criteria for the commercial vessel VAT exemption
France's new criteria for the commercial vessel VAT exemption
Resource Information
The item France's new criteria for the commercial vessel VAT exemption represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item France's new criteria for the commercial vessel VAT exemption represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- France's new criteria for the commercial vessel VAT exemption
- Title
- France's new criteria for the commercial vessel VAT exemption
- 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
- Label
- France's new criteria for the commercial vessel VAT exemption
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Frances-new-criteria-for-the-commercial-vessel/kd-5rsHQTWM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Frances-new-criteria-for-the-commercial-vessel/kd-5rsHQTWM/">France's new criteria for the commercial vessel VAT exemption</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Frances-new-criteria-for-the-commercial-vessel/kd-5rsHQTWM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Frances-new-criteria-for-the-commercial-vessel/kd-5rsHQTWM/">France's new criteria for the commercial vessel VAT exemption</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
