Astra Zeneca : the VAT treatment of vouchers
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The work Astra Zeneca : the VAT treatment of vouchers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Astra Zeneca : the VAT treatment of vouchers
Resource Information
The work Astra Zeneca : the VAT treatment of vouchers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Astra Zeneca : the VAT treatment of vouchers
- Language
- eng
- Summary
- The operative part of the ECJ's recent judgment in Astra Zeneca is not very spectacular. The judgment is, however, remarkable because, although the ECJ upholds the voucher system of one of the EU Member States, it rejects at the same time the principles on which that system is based. The ECJ's observations indicate the principles on which the VAT treatment of vouchers should be based in the European Union. The EU Commission no longer has a valid alibi to stall the release of a proposal for an EU arrangement on vouchers
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
- Geographic coverage
- European Union
- Language note
- English
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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/resource/NE0hhWJ_l6w/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/NE0hhWJ_l6w/">Astra Zeneca : the VAT treatment of vouchers</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>
