Radeva, Yanitsa
VAT implications of cancellation charges new substance-over-form rule? electrónico / Yanitsa Radeva .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
On 22 November 2018, the European Court of Justice (ECJ) issued a judgment that revived a long-standing dispute regarding the VAT treatment of non-refundable payments. In this article, the author provides an overview of the evolution of the ECJ's understanding of the nature of cancellation charges and seeks to clarify the criteria for differentiating between charges subject or not subject to VAT. The author analyses the impact of the latest developments in this discussion on the evolution of the substance-over-form doctrine in the field of VAT.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEUDORES Y ACREEDORES
NULIDAD
PAGO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 30, n. 1, January/February 2019, p. 11-15
VAT implications of cancellation charges new substance-over-form rule? electrónico / Yanitsa Radeva .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
On 22 November 2018, the European Court of Justice (ECJ) issued a judgment that revived a long-standing dispute regarding the VAT treatment of non-refundable payments. In this article, the author provides an overview of the evolution of the ECJ's understanding of the nature of cancellation charges and seeks to clarify the criteria for differentiating between charges subject or not subject to VAT. The author analyses the impact of the latest developments in this discussion on the evolution of the substance-over-form doctrine in the field of VAT.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEUDORES Y ACREEDORES
NULIDAD
PAGO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 30, n. 1, January/February 2019, p. 11-15