The Resource Italmoda: does the EU VAT Directive become the source of individuals' obligations?

Italmoda: does the EU VAT Directive become the source of individuals' obligations?

Label
Italmoda: does the EU VAT Directive become the source of individuals' obligations?
Title
Italmoda: does the EU VAT Directive become the source of individuals' obligations?
Creator
Subject
Language
eng
Summary
In its judgment in Italmoda, the European Court of Justice (ECJ) presented the highly controversial view that the Sixth Directive must be interpreted as meaning that it is for the national authorities and courts to refuse a taxable person, in the context of an intra-Community supply, the benefit of the rights to deduction of, exemption from or refund of VAT, even in the absence of provisions of national law allowing such refusal, if it is established, in the light of objective factors, that that taxable person knew, or should have known, that by the transaction relied on as a basis for the right concerned it was participating in VAT evasion committed in the context of a chain of supplies. In this article, the author believes that some of the views presented in the said judgment cannot be upheld
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • VAT fraud
  • ECJ case law
Label
Italmoda: does the EU VAT Directive become the source of individuals' obligations?
Instantiates
Publication
Label
Italmoda: does the EU VAT Directive become the source of individuals' obligations?
Publication

Library Locations

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