Amand, Christian
Disclosed/undisclosed agent in EU VAT when is an intermediary acting in its own name? electrónico / Christian Amand .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In the latest request for a preliminary ruling raised by a UK tribunal in the Fenix case (not yet decided), the First-tier Tribunal asked the ECJ whether article 9a of Council Implementing Regulation 282/2011 regarding the qualification of portals and platforms as undisclosed agents was going beyond the scope of article 28 of the VAT Directive. For the first time, the ECJ will have to clarify when an intermediary is a disclosed agent (acting in the name of another person) or an undisclosed agent (acting in its own name).
IMPUESTO SOBRE EL VALOR AÑADIDO
INTERMEDIARIOS FISCALES
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832v. 32, n. 5, 2021
Disclosed/undisclosed agent in EU VAT when is an intermediary acting in its own name? electrónico / Christian Amand .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In the latest request for a preliminary ruling raised by a UK tribunal in the Fenix case (not yet decided), the First-tier Tribunal asked the ECJ whether article 9a of Council Implementing Regulation 282/2011 regarding the qualification of portals and platforms as undisclosed agents was going beyond the scope of article 28 of the VAT Directive. For the first time, the ECJ will have to clarify when an intermediary is a disclosed agent (acting in the name of another person) or an undisclosed agent (acting in its own name).
IMPUESTO SOBRE EL VALOR AÑADIDO
INTERMEDIARIOS FISCALES
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832v. 32, n. 5, 2021