The Resource The brittle reincarnation of VAT saving schemes

The brittle reincarnation of VAT saving schemes

Label
The brittle reincarnation of VAT saving schemes
Title
The brittle reincarnation of VAT saving schemes
Creator
Subject
Language
eng
Summary
In December 2010, the European Court of Justice ruled in two separate cases concerning VAT avoidance through VAT leasing schemes (Weald Leasing and RBS Deutschland). The decision of the Court in Halifax in 2006 led many financial institutions, advisors and tax authorities to conclude that the heyday of VAT saving schemes was in the past. The recent judgments appear to have refined the Court's view on whether (leasing) schemes that result in a VAT saving, or a lesser VAT cost, are valid, thereby paving the way for new attempts to save money
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 13 (2011),
http://library.link/vocab/creatorName
  • Heydari, S
  • Cornielje, S.B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT exemption
  • leasing
Label
The brittle reincarnation of VAT saving schemes
Instantiates
Publication
Label
The brittle reincarnation of VAT saving schemes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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