The Resource When is abuse not abuse?

When is abuse not abuse?

Label
When is abuse not abuse?
Title
When is abuse not abuse?
Creator
Subject
Language
eng
Summary
This article looks at the concept of abuse in light of the opinion of Advocate-General Mazák regarding the car leasing scheme in RBS Deutschland Holdings GmbH. The author concludes that EU law will require an output tax payment in a member state to crystallise before any input tax deduction is granted
Citation source
In: Tax adviser. - Sutton. - (January 2011) ; p. 30-31
http://library.link/vocab/creatorName
Mason, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • abuse of law
  • place of supply (VAT)
  • input VAT
  • leasing
Label
When is abuse not abuse?
Publication

Library Locations

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