The Resource The brittle reincarnation of VAT saving schemes
The brittle reincarnation of VAT saving schemes
Resource Information
The item The brittle reincarnation of VAT saving schemes 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 The brittle reincarnation of VAT saving schemes 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
- In December 2010, the European Court of Justice ruled in two separate cases concerning VAT avoidance through VAT leasing schemes (Weald Leasing and RBS Deutschland). The decision of the Court in Halifax in 2006 led many financial institutions, advisors and tax authorities to conclude that the heyday of VAT saving schemes was in the past. The recent judgments appear to have refined the Court's view on whether (leasing) schemes that result in a VAT saving, or a lesser VAT cost, are valid, thereby paving the way for new attempts to save money
- Language
- eng
- Label
- The brittle reincarnation of VAT saving schemes
- Title
- The brittle reincarnation of VAT saving schemes
- Language
- eng
- Summary
- In December 2010, the European Court of Justice ruled in two separate cases concerning VAT avoidance through VAT leasing schemes (Weald Leasing and RBS Deutschland). The decision of the Court in Halifax in 2006 led many financial institutions, advisors and tax authorities to conclude that the heyday of VAT saving schemes was in the past. The recent judgments appear to have refined the Court's view on whether (leasing) schemes that result in a VAT saving, or a lesser VAT cost, are valid, thereby paving the way for new attempts to save money
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 13 (2011),
- http://library.link/vocab/creatorName
-
- Heydari, S
- Cornielje, S.B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- VAT exemption
- leasing
- Label
- The brittle reincarnation of VAT saving schemes
- Label
- The brittle reincarnation of VAT saving schemes
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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/The-brittle-reincarnation-of-VAT-saving/HTc-Tn1OODY/" 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/The-brittle-reincarnation-of-VAT-saving/HTc-Tn1OODY/">The brittle reincarnation of VAT saving schemes</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/The-brittle-reincarnation-of-VAT-saving/HTc-Tn1OODY/" 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/The-brittle-reincarnation-of-VAT-saving/HTc-Tn1OODY/">The brittle reincarnation of VAT saving schemes</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>
