VAT treatment of the assignment of debt J. Zutt, A. Plattel
By: Zutt, Jochum
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Contributor(s): Plattel, A.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DEUDA TRIBUTARIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 3 p. Summary: The authors explore in this article whether the recent judgment of the European Court of Justice (ECJ) in Paulo Nascimento Consulting (Case C-692/17) shines new light on the current VAT treatment of the assignment of debt.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-2 (Browse shelf) | Available | DFI/2019/6-2 |
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Resumen.
The authors explore in this article whether the recent judgment of the European Court of Justice (ECJ) in Paulo Nascimento Consulting (Case C-692/17) shines new light on the current VAT treatment of the assignment of debt.
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