The Resource From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive

From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive

Label
From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
Title
From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
Creator
Subject
Language
eng
Summary
In the Skandia case the European Court of Justice has decided that, despite Skandia being one legal entity, there are taxable transactions between a head office in the United States and a fixed establishment that is part of a VAT group in Sweden. Those Member States which have implemented the VAT grouping in national law have done so using their individual methodology. This decision raises the question of whether a Member State can deviate from the Value Added Tax (VAT) Directive in its national legislation. The recent Larentia case makes clear that it is possible to do so if the provision is optional. This article analyses the interpretation given by the European Court of Justice concerning national jurisdiction to deviate from the VAT Directive
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 8&9 ; p. 657-665
http://library.link/vocab/creatorName
Bomer, A.H
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • domestic tax law
  • ECJ case law
  • VAT group
Label
From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
Instantiates
Publication
Label
From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
Publication

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