The Resource The vague concept of 'taxable person' in EU VAT Law

The vague concept of 'taxable person' in EU VAT Law

Label
The vague concept of 'taxable person' in EU VAT Law
Title
The vague concept of 'taxable person' in EU VAT Law
Creator
Subject
Language
eng
Summary
Despite numerous judgments of the Court of Justice of the European Union (ECJ) on the interpretation of the EU concept of "taxable person", that concept still appears to lack clarity. In this article, the author gives an overview of the ECJ's decisions on this topic and then discusses two recent controversial decisions of the highest judicial authority in tax matters in Germany, the Bundesfinanzhof
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • taxable person
  • economic activity
  • ECJ case law
  • case law
Label
The vague concept of 'taxable person' in EU VAT Law
Instantiates
Publication
Label
The vague concept of 'taxable person' in EU VAT Law
Publication

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