VAT deductibilty for fixed establishments electrónico the ECJ ruling and the Italian legal system Rosario Cosentini
By: Cosentini, Rosario
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Material type: 
ArticlePublisher: 2019Subject(s): SUCURSALES | ESTABLECIMIENTO PERMANENTE | IMPUESTO SOBRE EL VALOR AÑADIDO | DEDUCCIONES | UNION EUROPEA
In:
International VAT Monitor v. 30, n. 5, September / October 2019 Summary: In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences – both positive and negative – between that judgment and the current Italian legal system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/5-4 (Browse shelf) | Available | IVM/2019/5-4 |
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Disponible únicamente en formato electrónico.
Resumen.
In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences – both positive and negative – between that judgment and the current Italian legal system.
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