Cosentini, Rosario
VAT deductibilty for fixed establishments the ECJ ruling and the Italian legal system electrónico / Rosario Cosentini .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences – both positive and negative – between that judgment and the current Italian legal system.
SUCURSALES
ESTABLECIMIENTO PERMANENTE
IMPUESTO SOBRE EL VALOR AÑADIDO
DEDUCCIONES
UNION EUROPEA
International VAT Monitor 0925-0832 v. 30, n. 5, September / October 2019
VAT deductibilty for fixed establishments the ECJ ruling and the Italian legal system electrónico / Rosario Cosentini .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences – both positive and negative – between that judgment and the current Italian legal system.
SUCURSALES
ESTABLECIMIENTO PERMANENTE
IMPUESTO SOBRE EL VALOR AÑADIDO
DEDUCCIONES
UNION EUROPEA
International VAT Monitor 0925-0832 v. 30, n. 5, September / October 2019