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The usefulness of the "direct link" test in determining consideration for VAT purposes Deborah Butler

Material type: Article

ArticlePublisher: 2004Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO

In: EC Tax Review v. 13, n. 3, 2004, p. 92-102

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141-B/2004/3-1 (Browse shelf)	Available		OP 2141-B/2004/3-1

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Previous	OP 2141-B/2004/2-3 Free movement of capital between member states and third countries	OP 2141-B/2004/2-4 Is tax fairness in Europe under siege ?	OP 2141-B/2004/2-5 European court goes for robust tax principles for treaty freedoms	OP 2141-B/2004/3-1 The usefulness of the "direct link" test in determining consideration for VAT purposes	OP 2141-B/2004/3-2 Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union	OP 2141-B/2004/3-3 Accession to the EU	OP 2141-B/2004/3-4 The Madeira Free Zone and its standpoint within the European Union	Next

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