VAT implications of cancellation charges electrónico new substance-over-form rule? Yanitsa Radeva
By: Radeva, Yanitsa
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DEUDORES Y ACREEDORES | NULIDAD | PAGO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor v. 30, n. 1, January/February 2019, p. 11-15Summary: On 22 November 2018, the European Court of Justice (ECJ) issued a judgment that revived a long-standing dispute regarding the VAT treatment of non-refundable payments. In this article, the author provides an overview of the evolution of the ECJ's understanding of the nature of cancellation charges and seeks to clarify the criteria for differentiating between charges subject or not subject to VAT. The author analyses the impact of the latest developments in this discussion on the evolution of the substance-over-form doctrine in the field of VAT.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/1-2 (Browse shelf) | Available | IVM/2019/1-2 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
On 22 November 2018, the European Court of Justice (ECJ) issued a judgment that revived a long-standing dispute regarding the VAT treatment of non-refundable payments. In this article, the author provides an overview of the evolution of the ECJ's understanding of the nature of cancellation charges and seeks to clarify the criteria for differentiating between charges subject or not subject to VAT. The author analyses the impact of the latest developments in this discussion on the evolution of the substance-over-form doctrine in the field of VAT.
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