The Resource The Volkswagen case : no longer a time limit for reclaiming input tax?

The Volkswagen case : no longer a time limit for reclaiming input tax?

Label
The Volkswagen case : no longer a time limit for reclaiming input tax?
Title
The Volkswagen case : no longer a time limit for reclaiming input tax?
Creator
Subject
Language
eng
Summary
The author discusses European Court of Justice case C-533/16 of 21 March 2018, also known as the Volkswagen case. In this case, the questions referred relate to the recoverability of input tax charged because of corrections made with respect to transactions that took place in a period for which the right to reclaim input tax elapsed pursuant to the applicable domestic legislation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 8/9 ; p. 725-727
http://library.link/vocab/creatorName
Charpenet, A. (Aloïs)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • input VAT
  • VAT refund
  • fiscal neutrality
  • proportionality
  • good faith
Label
The Volkswagen case : no longer a time limit for reclaiming input tax?
Instantiates
Publication
Label
The Volkswagen case : no longer a time limit for reclaiming input tax?
Publication

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