The Resource The cost sharing exemption under debate - part 2

The cost sharing exemption under debate - part 2

Label
The cost sharing exemption under debate - part 2
Title
The cost sharing exemption under debate - part 2
Creator
Subject
Language
eng
Summary
The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and within individual Member States. In this second part of their article, the authors continue the discussion of the application of the exemption in cross-border scenarios, that include both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016), no. 6 ; p. 417-420
http://library.link/vocab/creatorName
  • Jovanovic, N
  • Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT exemption
  • VAT group
  • ECJ case law
  • cost sharing arrangement
Label
The cost sharing exemption under debate - part 2
Instantiates
Publication
Label
The cost sharing exemption under debate - part 2
Publication

Library Locations

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      52.37366609999999 4.9336932
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