The Resource The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?

The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?

Label
The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
Title
The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
Creator
Subject
Language
eng
Summary
This article deals with the implementation of aggressive VAT planning schemes or VAT avoidance schemes and discusses the methods deployed to combat these planning schemes. In this respect the author analyses case law before the European Court of Justice (Halifax, BUPA, University Huddersfield, Centralan, Gemeente Leusden, Holin Group, and RAL) where the use of such schemes was discussed in connection with the application of Community principles of abuse of rights
Citation source
In: EC tax review. - Kingston-upon-Thames. - Vol. 15 (2006),
Geographic coverage
Europe
Language note
English
Label
The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
Instantiates
Publication
Label
The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
Publication

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