Neutrality and proportionality in VAT : making sense of an (apparent) conflict
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The work Neutrality and proportionality in VAT : making sense of an (apparent) conflict 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.
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Neutrality and proportionality in VAT : making sense of an (apparent) conflict
Resource Information
The work Neutrality and proportionality in VAT : making sense of an (apparent) conflict 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
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- Language
- eng
- Summary
- The EN.SA. case (ECJ 8 May 2019, Case C-712/17) was a battleground upon which VAT principles such as neutrality and proportionality as well as the need for a more robust contrast to VAT fraud have been tested simultaneously in an unprecedented way. This article analyses the case
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 1 ; p. 122-131
- Geographic coverage
- International
- Language note
- English
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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/wkJ4ckJtCSc/" 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/wkJ4ckJtCSc/">Neutrality and proportionality in VAT : making sense of an (apparent) conflict</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>
