The Resource Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?

Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?

Label
Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?
Title
Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?
Creator
Subject
Language
eng
Summary
This article discusses the continuing significance of Kretztechnik AG v Finanzamt Linz (case C-462/03 [2005] STC 1118), which is the European Court of Justice's latest word on the meaning of 'economic activity' in relation to share transactions and has further developed and clarified the law of input tax deduction
Citation source
In: The tax journal. - Croydon. - (2006),
http://library.link/vocab/creatorName
Harris, P. (Paul)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • economic activity
  • input VAT
  • VAT deduction
Label
Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?
Instantiates
Publication
Label
Kretztechnik : how does a non-economic activity nevertheless give rise to the right to deduct?
Publication

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