The Resource Italmoda : the birth of the principle of third-party liability for VAT fraud

Italmoda : the birth of the principle of third-party liability for VAT fraud

Label
Italmoda : the birth of the principle of third-party liability for VAT fraud
Title
Italmoda : the birth of the principle of third-party liability for VAT fraud
Creator
Subject
Language
eng
Summary
This case note examines the decision of the Court of Justice of the European Union (ECJ). The Court gave its decision in the joined cases Staatssecretaris van Financiën v Schoenimport "Italmoda" Mariano Previti vof (Case C-131/13), Turbu.com BV v Staatssecretaris van Financiën (Case C-163/13), and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Case C-164/13) (Italmoda). The cases deal with the question of third-party liability for VAT fraud. This article looks at the road to the Italmoda decision and the decision itself. It describes the implications of the decision
Citation source
In: British tax review. - London. - (2016), no. 3 ; p. 270-281
Geographic coverage
  • European Union
  • Europe
Language note
English
Label
Italmoda : the birth of the principle of third-party liability for VAT fraud
Instantiates
Publication
Label
Italmoda : the birth of the principle of third-party liability for VAT fraud
Publication

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      52.37366609999999 4.9336932
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