The Resource Input VAT deduction by holding companies - German practice and Community law

Input VAT deduction by holding companies - German practice and Community law

Label
Input VAT deduction by holding companies - German practice and Community law
Title
Input VAT deduction by holding companies - German practice and Community law
Creator
Subject
Language
eng
Summary
In this article, the author describes the ongoing discussions in Germany, and critically reviews the new judicial developments concerning the notion of "economic activities" carried out by holding companies, both from the perspective of German practice and from that of Community law, as interpreted by the ECJ
Citation source
In: International VAT monitor. - AMsterdam. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Englisch, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • input VAT
  • VAT deduction
  • holding company
  • economic activity
  • ECJ case law
Label
Input VAT deduction by holding companies - German practice and Community law
Instantiates
Publication
Label
Input VAT deduction by holding companies - German practice and Community law
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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