The Resource Intermediary services - what the ECJ did not say
Intermediary services - what the ECJ did not say
Resource Information
The item Intermediary services - what the ECJ did not say 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 Intermediary services - what the ECJ did not say 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
- 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
- Language
- eng
- Label
- Intermediary services - what the ECJ did not say
- Title
- Intermediary services - what the ECJ did not say
- 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 (VAT)
- Label
- Intermediary services - what the ECJ did not say
- Label
- Intermediary services - what the ECJ did not say
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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/Intermediary-services---what-the-ECJ-did-not/37uQMuZWG4M/" 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/Intermediary-services---what-the-ECJ-did-not/37uQMuZWG4M/">Intermediary services - what the ECJ did not say</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>
