The Resource WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU

WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU

Label
WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
Title
WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
Creator
Subject
Language
eng
Summary
This case note examines the decision of the Court of Justice of the European Union (ECJ) in WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság (WML). The case involved value added tax (VAT) and a highly peculiar line of business (know-how transfers), but the facts in issue are those which have become topical in cross-border intellectual property structures involving the digital economy. This article examines the facts, the decisions, the questions referred to the ECJ, the ECJ's conclusions and provides a commentary
Citation source
In: British tax review. - London. - (2016), no. 3 ; p. 281-287
http://library.link/vocab/creatorName
Attard, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • BEPS
  • VAT
  • know how
  • digital economy
  • substance requirements
  • human rights
Label
WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
Instantiates
Publication
Label
WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
Publication

Library Locations

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