Ferrari, Michele
Italy and the European Union the curious case of secondment of personnel electrónico / Michele Ferrari and Giuseppe Lanotte .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The decision by the Court of Justice of the European Union (ECJ) in San Domenico Vetraria[1] has outlined the contrast between the VAT Directive and the Italian law as far as the VAT treatment of secondment of personnel is concerned. The way the decision will be implemented, however, remains unclear. In this article, the authors intend to provide a brief overview of the entire matter by retracing the law and the case law developments until the recent judgments of the Italian Supreme Court (Supreme Court),[2] which have transposed the interpretation given by the ECJ.
IMPUESTO SOBRE EL VALOR AÑADIDO
ITALIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Lanotte, Giuseppe
International VAT Monitor 0925-0832v. 32, n. 6, 2021
Italy and the European Union the curious case of secondment of personnel electrónico / Michele Ferrari and Giuseppe Lanotte .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The decision by the Court of Justice of the European Union (ECJ) in San Domenico Vetraria[1] has outlined the contrast between the VAT Directive and the Italian law as far as the VAT treatment of secondment of personnel is concerned. The way the decision will be implemented, however, remains unclear. In this article, the authors intend to provide a brief overview of the entire matter by retracing the law and the case law developments until the recent judgments of the Italian Supreme Court (Supreme Court),[2] which have transposed the interpretation given by the ECJ.
IMPUESTO SOBRE EL VALOR AÑADIDO
ITALIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Lanotte, Giuseppe
International VAT Monitor 0925-0832v. 32, n. 6, 2021