Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
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The work Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme 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.
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Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Resource Information
The work Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme 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
- Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
- Language
- eng
- Summary
- The article comments on the judgment in Case C-273/18 which deals with the issue of abusive practices in the framework of chain transactions. In particular the role of the intermediaries in the chain and the issue of whether, in order for an abusive practice to exist, it is necessary that there is an undue tax advantage obtained by any of the parties that intervene in the chain, is addressed
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 3 ; p. 346-349
- Geographic coverage
- Asia
- Language note
- English
Context
Context of Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zemeWork of
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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/Q9MyhsoKOSA/" 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/Q9MyhsoKOSA/">Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme</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>
