The Resource International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?

International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?

Label
International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
Title
International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
Creator
Subject
Language
eng
Summary
The EU Court of Justice recently confirmed that EU Member States have a duty to cooperate to help ensure that Value Added Tax (VAT) is correctly assessed (case C-419/14 WebMindLicenses). In the Court's view, this implies that they have to exchange information whenever a request for information may prove expedient, or even necessary for determining where the VAT is due. This judgment deviates from former case law. It may considerably affect the rights of taxable persons facing a double VAT taxation of their transactions. This article provides an overview of (possible) implications of this judgment
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • exchange of information
  • double taxation
  • burden of proof
  • intra-Community supply
Label
International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
Instantiates
Publication
Label
International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
Publication

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