The Resource VAT treatment of composite supplies

VAT treatment of composite supplies

Label
VAT treatment of composite supplies
Title
VAT treatment of composite supplies
Creator
Subject
Language
  • eng
  • eng
Summary
Any business involved in pan-European transactions in goods and services has experienced how difficult it may be to determine the applicable VAT regime. The complexities increase where the transactions consist of several elements which may be considered to constitute supplies of goods or services ("composite supplies"). Fortunately, taxable persons may derive guidance in this respect from the case law of the European Court of Justice. In this article, the authors aim to provide a method for determining the VAT treatment of composite supplies on the basis of ECJ case law
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
  • Liebman, H.M
  • Rousselle, O
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • supply (VAT)
  • VAT
Label
VAT treatment of composite supplies
Instantiates
Publication
Note
20060509
Other control number
ivm020606.pdf
Label
VAT treatment of composite supplies
Publication
Note
20060509
Other control number
ivm020606.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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