The Resource Timeshare exchange services : it's 'location, location, location'

Timeshare exchange services : it's 'location, location, location'

Label
Timeshare exchange services : it's 'location, location, location'
Title
Timeshare exchange services : it's 'location, location, location'
Creator
Subject
Language
eng
Summary
This article comments on the judgment of the European Court of Justice (ECJ) in RCI Europe Ltd, a UK timeshare exchange company (case C-37/08). The question at the heart of the dispute is whether RCI's services to members are so closely connected to land (the time share interest) that they fall within the special rule in article 9(2)a of the Sixth Directive, or whether, as the UK contended, the link was too tenuous, leaving the services to fall within the general rule in article 9(1): place of supply where the supplier belongs
Citation source
In: The tax journal. - Croydon. - (2009),
http://library.link/vocab/creatorName
Jenkins, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • place of supply (VAT)
Label
Timeshare exchange services : it's 'location, location, location'
Instantiates
Publication
Label
Timeshare exchange services : it's 'location, location, location'
Publication

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