The Resource Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004

Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004

Label
Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004
Title
Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004
Creator
Subject
Language
eng
Summary
Article on the Belgian legislation transposing Art. 28quarter A on the exemption for-intra-community transports if the goods are transported to another Member State or transport of goods for the account of taxable persons or a tax exempt entity established in another Member State to another Member State than the state of departure. The author comments on the compatibility with the Sixth VAT Directive. The last part provides for solutions to solve existing problems taking into account the burden of proof and the general VAT principles, i.e. neutrality, avoidance of double taxation and the proportionality principle
Citation source
In: Revue générale de fiscalité. - Bruxelles. - Vol. 35 (2004), no. 8-9 ; p. 25-35
http://library.link/vocab/creatorName
Sepulchre, V
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • VAT
  • avoidance of double taxation
  • proportionality
Label
Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004
Instantiates
Publication
Label
Les livraisons intracommunautaires : un risque obligatoire? L'ordonnance de la C.J.C.E. du 3 mars 2004
Publication

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