The Resource Scanning the scope of Skandia
Scanning the scope of Skandia
Resource Information
The item Scanning the scope of Skandia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Scanning the scope of Skandia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article the authors explore a number of questions around the impact of the recent decision of the European Court of Justice in Skandia. Their analysis focuses on the implementation of the VAT grouping arrangement in Sweden, the possibility of considering as a taxable transaction the charges between a main establishment and its branch, and if the impact of this case should be limited to situations where a main establishment is in a country outside the European Union
- Language
- eng
- Label
- Scanning the scope of Skandia
- Title
- Scanning the scope of Skandia
- Language
- eng
- Summary
- In this article the authors explore a number of questions around the impact of the recent decision of the European Court of Justice in Skandia. Their analysis focuses on the implementation of the VAT grouping arrangement in Sweden, the possibility of considering as a taxable transaction the charges between a main establishment and its branch, and if the impact of this case should be limited to situations where a main establishment is in a country outside the European Union
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
-
- Cornielje, S.B
- Bondarev, I
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- ECJ case law
- VAT group
- branch
- third countries (EU)
- Label
- Scanning the scope of Skandia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Scanning-the-scope-of-Skandia/jhCqMIT8TVk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Scanning-the-scope-of-Skandia/jhCqMIT8TVk/">Scanning the scope of Skandia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
