VAT treatment of composite supplies
Resource Information
The work VAT treatment of composite supplies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
VAT treatment of composite supplies
Resource Information
The work VAT treatment of composite supplies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- VAT treatment of composite supplies
- Language
- eng
- Summary
- Any business involved in pan-European transactions in goods and services has experienced how difficult it may be to determine the applicable VAT regime. The complexities increase where the transactions consist of several elements which may be considered to constitute supplies of goods or services ("composite supplies"). Fortunately, taxable persons may derive guidance in this respect from the case law of the European Court of Justice. In this article, the authors aim to provide a method for determining the VAT treatment of composite supplies on the basis of ECJ case law
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of VAT treatment of composite suppliesWork of
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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/resource/36Jl1G92Ds0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/36Jl1G92Ds0/">VAT treatment of composite supplies</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>
