The Resource VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
Resource Information
The item VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system 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 VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system 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 the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences - both positive and negative - between that judgment and the current Italian legal system
- Language
- eng
- Label
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
- Title
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
- Language
- eng
- Summary
- In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences - both positive and negative - between that judgment and the current Italian legal system
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 5 ; p. 203-210
- http://library.link/vocab/creatorName
- Cosentini, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT deduction
- fixed establishment
- branch
- pro rata rule
- ECJ case law
- Label
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
- Label
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
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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/VAT-deductibility-for-fixed-establishments--the/K98tCSIdcLg/" 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/VAT-deductibility-for-fixed-establishments--the/K98tCSIdcLg/">VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system</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/VAT-deductibility-for-fixed-establishments--the/K98tCSIdcLg/" 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/VAT-deductibility-for-fixed-establishments--the/K98tCSIdcLg/">VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system</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>
