Zutt, Jochum

VAT fixed establishments in 2020 a call to action! Electrónico / Jochum Zutt and Bas Gunter .-- , 2020


Disponible únicamente en formato electrónico.
Resumen.

With two new interesting referrals to the ECJ in Danske Bank and Bank of China, the field of VAT could seriously be shook once again. In this article, the authors put these new referrals in perspective of the ground-breaking Skandia and Morgan Stanley cases and discuss the potential impact for financial institutions.


BANCA
INSTITUCIONES FINANCIERAS
IMPUESTO SOBRE EL VALOR AÑADIDO
ESTABLECIMIENTO PERMANENTE
UNION EUROPEA
JURISPRUDENCIA


Gunter, Bas

Finance and Capital Markets 2666-8041v. 22, n. 1, 2020, 4 p.

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