The Resource VAT personality of fixed establishments : preliminary ruling requested from the ECJ
VAT personality of fixed establishments : preliminary ruling requested from the ECJ
Resource Information
The item VAT personality of fixed establishments : preliminary ruling requested from the ECJ 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 personality of fixed establishments : preliminary ruling requested from the ECJ 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 Italian Supreme Court recently issued two judgments on the VAT treatment of services rendered by Italian fixed establishments to their head offices abroad. Despite those judgments, the Supreme Court must have had doubts as to the Community aspects of the VAT treatment of transactions between head offices and their fixed establishments because, at the beginning of 2004, it requested a preliminary ruling from the ECJ. The authors discuss the details of the Supreme Court's request and make comments thereon
- Language
- eng
- Label
- VAT personality of fixed establishments : preliminary ruling requested from the ECJ
- Title
- VAT personality of fixed establishments : preliminary ruling requested from the ECJ
- Language
- eng
- Summary
- The Italian Supreme Court recently issued two judgments on the VAT treatment of services rendered by Italian fixed establishments to their head offices abroad. Despite those judgments, the Supreme Court must have had doubts as to the Community aspects of the VAT treatment of transactions between head offices and their fixed establishments because, at the beginning of 2004, it requested a preliminary ruling from the ECJ. The authors discuss the details of the Supreme Court's request and make comments thereon
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 15 (2004),
- http://library.link/vocab/creatorName
-
- Russo, R. (Raffaele)
- Zanotti, E
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- fixed establishment
- ECJ case law
- VAT
- Label
- VAT personality of fixed establishments : preliminary ruling requested from the ECJ
- Label
- VAT personality of fixed establishments : preliminary ruling requested from the ECJ
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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-personality-of-fixed-establishments-/bDVkzg5K31g/" 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-personality-of-fixed-establishments-/bDVkzg5K31g/">VAT personality of fixed establishments : preliminary ruling requested from the ECJ</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-personality-of-fixed-establishments-/bDVkzg5K31g/" 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-personality-of-fixed-establishments-/bDVkzg5K31g/">VAT personality of fixed establishments : preliminary ruling requested from the ECJ</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>
