The Resource VAT personality of fixed establishments : preliminary ruling requested from the ECJ

VAT personality of fixed establishments : preliminary ruling requested from the ECJ

Label
VAT personality of fixed establishments : preliminary ruling requested from the ECJ
Title
VAT personality of fixed establishments : preliminary ruling requested from the ECJ
Creator
Subject
Language
eng
Summary
The Italian Supreme Court recently issued two judgments on the VAT treatment of services rendered by Italian fixed establishments to their head offices abroad. Despite those judgments, the Supreme Court must have had doubts as to the Community aspects of the VAT treatment of transactions between head offices and their fixed establishments because, at the beginning of 2004, it requested a preliminary ruling from the ECJ. The authors discuss the details of the Supreme Court's request and make comments thereon
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 15 (2004),
http://library.link/vocab/creatorName
  • Russo, R. (Raffaele)
  • Zanotti, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • fixed establishment
  • ECJ case law
  • VAT
Label
VAT personality of fixed establishments : preliminary ruling requested from the ECJ
Instantiates
Publication
Label
VAT personality of fixed establishments : preliminary ruling requested from the ECJ
Publication

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