Lamensch, Marie
Order in Skelleftea Industrihus AB a reversal of the INZO, Ghent Coal Terminal and Breitsohl jurisprudence? / Marie Lamensch
Resumen.
This article discusses the Order issued by the European Court of Justice on 18 May 2021 in Case C-248/20 (Skatteverket v Skellefteå Industrihus AB). According to the author it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the ECJ landmark INZO and Breitsohl decisions.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEDUCCIONES
NEUTRALIDAD
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 159-162
Order in Skelleftea Industrihus AB a reversal of the INZO, Ghent Coal Terminal and Breitsohl jurisprudence? / Marie Lamensch
Resumen.
This article discusses the Order issued by the European Court of Justice on 18 May 2021 in Case C-248/20 (Skatteverket v Skellefteå Industrihus AB). According to the author it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the ECJ landmark INZO and Breitsohl decisions.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEDUCCIONES
NEUTRALIDAD
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 159-162