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

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
Creator
Subject
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
Instantiates
Publication
Label
Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
Publication

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