The Resource Looking for taxable persons' good faith - Stehcemp case

Looking for taxable persons' good faith - Stehcemp case

Label
Looking for taxable persons' good faith - Stehcemp case
Title
Looking for taxable persons' good faith - Stehcemp case
Creator
Subject
Language
eng
Summary
In this article, the author explains that it seems that, based on the European Court of Justuce (ECJ) case law, the "good faith principle" has become a prerequisite for taxable persons in order to be able to deduct the input VAT they have incurred. After explaining the legal requirements for deducting input VAT that are set in both the VAT Directive and the Polish VAT Law, the author provides a deep analysis of the Stehcemp case, focusing on the concept of good faith given by the ECJ in this and previous cases and also examining the potential impact of this decision on Polish law
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT deduction
  • good faith
  • ECJ case law
Label
Looking for taxable persons' good faith - Stehcemp case
Instantiates
Publication
Label
Looking for taxable persons' good faith - Stehcemp case
Publication

Library Locations

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      52.37366609999999 4.9336932
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