Results 111 to 120 of about 328 (156)
Pre-Proportional and Proportional Input Tax Deduction as the Rationalization of the Mechanism of VAT
Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia, 2016 openaire +2 more sources
Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal
, 2020 Nogueira JFP.
europepmc +1 more source
Interpretation of Input Tax Non-Deduction for VAT - Focused on Capital Expenditures on Land -
KOOKMIN LAW REVIEW, 2009 openaire +1 more source
Neither responsive, nor responsible? Citizens' understandings of political actors' responsiveness and responsibility in the socio-economic governance of the EU. [PDF]
J Eur Public PolicyDupuy C, Van Ingelgom V.
europepmc +1 more source
The Right to Deduct VAT for Mixed Activities : A Swedish-Austrian Comparison
, 2017 openaire +2 more sources
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Deduction of Import VAT: Relevance of Ownership as of Importation?
International VAT Monitor, 2022Some tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import ...
T. Bieber, L. Gläser
exaly +2 more sources
Share Disposals and the Right of Deduction of Input VAT
EC Tax Review, 2010The European Court of Justice (ECJ)’s ruling in the SKF case is a milestone in the development of the doctrine on the VAT treatment of disposals of shares by a ‘controlling active parent company’, such as AB SKF. The first question in this case was whether the disposal of shares was an economic activity and if so, whether it constituted a VAT exempt ...
van Doesum, A.J. +2 more
exaly +3 more sources