The Resource Implications of the FBK case on chain transactions

Implications of the FBK case on chain transactions

Label
Implications of the FBK case on chain transactions
Title
Implications of the FBK case on chain transactions
Creator
Subject
Language
eng
Summary
This article deals with the implications of the recent European Court of Justice (ECJ) decision in the FBK case. According to the author, the judgment emphasizes that businesses need to carefully examine the role of intermediaries in chain transactions. The author discusses all elements of the concept of a supply of goods that businesses should take into account in the analysis. He considers that the ECJ leaves some room for doubt, for example in the case of limited-risk distributors taking flash title, and explains how, in his view, VAT should be handled in such a widely used model
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016),
http://library.link/vocab/creatorName
Sanders, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • chain transaction
  • supply (VAT)
  • VAT
  • ECJ case law
Label
Implications of the FBK case on chain transactions
Instantiates
Publication
Label
Implications of the FBK case on chain transactions
Publication

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