The Resource Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
Resource Information
The item Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations 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 Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations 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 concept of incidental transactions exempt for VAT purposes has never been defined either by legislation or by jurisprudence. In this article, the authors analyse which factors the ECJ considers relevant for identifying the nature of incidental transactions in order to understand to what extent a recent decision of the Italian Supreme Court differs from the ECJ's jurisprudence. The authors find that, even though the Italian jurisprudence borrows most of its arguments from the ECJ's jurisprudence, the outcome seems not to be completely aligned with it
- Language
- eng
- Label
- Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
- Title
- Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
- Language
- eng
- Summary
- The concept of incidental transactions exempt for VAT purposes has never been defined either by legislation or by jurisprudence. In this article, the authors analyse which factors the ECJ considers relevant for identifying the nature of incidental transactions in order to understand to what extent a recent decision of the Italian Supreme Court differs from the ECJ's jurisprudence. The authors find that, even though the Italian jurisprudence borrows most of its arguments from the ECJ's jurisprudence, the outcome seems not to be completely aligned with it
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 2 ; p
- http://library.link/vocab/creatorName
-
- Contrino, A
- Cavallo, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- case law
- ECJ case law
- pro rata rule
- Label
- Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
- Label
- Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations
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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/Incidental-transactions-excluded-from-the-VAT-pro/H0nWSM5nJ9c/" 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/Incidental-transactions-excluded-from-the-VAT-pro/H0nWSM5nJ9c/">Incidental transactions excluded from the VAT pro rata calculation : the ECJ and the Italian Supreme Court interpretations</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
