The Resource Intermediary services - what the ECJ did not say

Intermediary services - what the ECJ did not say

Label
Intermediary services - what the ECJ did not say
Title
Intermediary services - what the ECJ did not say
Creator
Subject
Language
eng
Summary
Since the amendment of the Sixth Directive in the context of the abolition of internal frontiers, there has been a debate on the relationship between the "Transitional arrangements for the taxation of trade between Member States", inserted in the new Title XVIa of the Sixth Directive, and the rules contained in the original titles of the Directive, in particular, as regards the place-of-supply rules applicable to intermediary services. In this judgment of 27 May 2004 in the Lipjes case, the ECJ more or less resolved the issue. This article examines the legal issue and the ECJ judgment, and discusses alternative solutions
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 15 (2004),
http://library.link/vocab/creatorName
Lavagnilio, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • intra-Community transaction
  • place of supply
Label
Intermediary services - what the ECJ did not say
Instantiates
Publication
Label
Intermediary services - what the ECJ did not say
Publication

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