The Resource Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
Resource Information
The item Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers 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 Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers 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
- After describing the GfBk case and why VAT in that case was so significant, the author analyses the distinction between asset management and investment advisory services for VAT purposes. The opinion of the Advocate General and its current and potential impact are also considered, and suggestions are offered for avoiding potentially adverse VAT consequences
- Language
- eng
- Label
- Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
- Title
- Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
- Language
- eng
- Summary
- After describing the GfBk case and why VAT in that case was so significant, the author analyses the distinction between asset management and investment advisory services for VAT purposes. The opinion of the Advocate General and its current and potential impact are also considered, and suggestions are offered for avoiding potentially adverse VAT consequences
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 15 (2013),
- http://library.link/vocab/creatorName
- Kasteren, E. van
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- ECJ case law
- Label
- Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
- Label
- Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers
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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/Opinion-of-Advocat-General-in-GfBk-has-an-impact/wPtcbuA_flE/" 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/Opinion-of-Advocat-General-in-GfBk-has-an-impact/wPtcbuA_flE/">Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers</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>
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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/Opinion-of-Advocat-General-in-GfBk-has-an-impact/wPtcbuA_flE/" 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/Opinion-of-Advocat-General-in-GfBk-has-an-impact/wPtcbuA_flE/">Opinion of Advocat General in GfBk has an impact on the VAT position of investment advisers</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>