The Resource VAT exemption for the supply of aircraft on international routes

VAT exemption for the supply of aircraft on international routes

Label
VAT exemption for the supply of aircraft on international routes
Title
VAT exemption for the supply of aircraft on international routes
Creator
Subject
Language
eng
Summary
This article takes a look at the opinion dated 26 April 2012 of the Advocate General of the Court of Justice of the European Union (case C-33/11 A Oy) on the interpretation of the zero rating provisions included in Article 148(f) of the VAT Directive, leading to the VAT exemption with refund of input of VAT costs available to airlines operating mainly on international routes
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Herbain, C.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT exemption
  • ECJ case law
  • zero rate
  • air transport
Label
VAT exemption for the supply of aircraft on international routes
Instantiates
Publication
Label
VAT exemption for the supply of aircraft on international routes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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