The Resource VAT-saving concepts and interpretations

VAT-saving concepts and interpretations

Label
VAT-saving concepts and interpretations
Title
VAT-saving concepts and interpretations
Creator
Subject
Language
eng
Summary
In this article, the author describes several VAT concepts and interpretations of standard VAT concepts developed by Dutch judicial institutions, in particular the Supreme Court. Although some of them came into existence several decades ago, even before the introduction of VAT, they still apply for the purposes of Dutch VAT and, obviously, survived more than 25 years of harmonization by the European Court of Justice. Information on those concepts and interpretations is not only useful or even necessary to fully understand the VAT system currently applicable in the Netherlands, but may also open new perspectives for the purposes of VAT in other jurisdictions, both within and outside the European Union
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 16 (2005),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • fixed establishment
  • joint and several liability
  • supply
Label
VAT-saving concepts and interpretations
Instantiates
Publication
Label
VAT-saving concepts and interpretations
Publication

Library Locations

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