The Resource VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
Resource Information
The item VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Court of Justice of the European Union (ECJ) has recently released a landmark decision (C-272/13 - Equoland) which reveals its position on a number of important topics which are currently being discussed between taxpayers and the Italian Revenue Agency. The article looks at (I) the background, (II) use of the VAT warehouse, (III) VAT on importation and reverse charge mechanism, (IV) penalties for the lack of introduction of goods in the VAT warehouse and (V) criminal ramifications
- Language
- eng
- Label
- VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
- Title
- VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
- Language
- eng
- Summary
- The Court of Justice of the European Union (ECJ) has recently released a landmark decision (C-272/13 - Equoland) which reveals its position on a number of important topics which are currently being discussed between taxpayers and the Italian Revenue Agency. The article looks at (I) the background, (II) use of the VAT warehouse, (III) VAT on importation and reverse charge mechanism, (IV) penalties for the lack of introduction of goods in the VAT warehouse and (V) criminal ramifications
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
- http://library.link/vocab/creatorName
- Polacco, G
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- VAT
- warehouse
- reverse charge mechanism
- penalties
- Label
- VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
- Label
- VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/VAT-warehouse--a-landmark-decision-of-the-CJEU/JXfp25hzwSY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/VAT-warehouse--a-landmark-decision-of-the-CJEU/JXfp25hzwSY/">VAT warehouse : a landmark decision of the CJEU against the Italian Revenue Agency</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
