The Resource Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
Resource Information
The item Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court 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 Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court 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
- Comments on the different assumptions made in the Philip Morris case in relation to the European VAT directives and decisions of the ECJ. Focuses on the distinction between deliveries of goods and services and the right to deduct input VAT, the concept of the fixed establishment for VAT and VAT grouping. A few comments are given on the interpretation of the OECD Model Tax Convention by the Italian Supreme Court
- Language
- eng
- Label
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
- Title
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
- Language
- eng
- Summary
- Comments on the different assumptions made in the Philip Morris case in relation to the European VAT directives and decisions of the ECJ. Focuses on the distinction between deliveries of goods and services and the right to deduct input VAT, the concept of the fixed establishment for VAT and VAT grouping. A few comments are given on the interpretation of the OECD Model Tax Convention by the Italian Supreme Court
- Citation source
- In: EC tax review. - The Hague. - Vol. 12 (2003),
- http://library.link/vocab/creatorName
-
- Paardt, R.N.G. van der
- Wäger, C
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- input VAT
- VAT
- fixed establishment
- VAT group
- case law
- Label
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
- Label
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
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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/Is-VAT-also-monopolized-in-Italy-Comments-to/r3pZQevkeQI/" 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/Is-VAT-also-monopolized-in-Italy-Comments-to/r3pZQevkeQI/">Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court</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>
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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/Is-VAT-also-monopolized-in-Italy-Comments-to/r3pZQevkeQI/" 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/Is-VAT-also-monopolized-in-Italy-Comments-to/r3pZQevkeQI/">Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court</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>
