VAT fixed establishments in 2020 a call to action! Jochum Zutt and Bas Gunter Electrónico
By: Zutt, Jochum.
Contributor(s): Gunter, Bas.
Material type: ArticlePublisher: 2020Subject(s): BANCA | INSTITUCIONES FINANCIERAS | IMPUESTO SOBRE EL VALOR AÑADIDO | ESTABLECIMIENTO PERMANENTE | UNION EUROPEA | JURISPRUDENCIA In: Finance and Capital Markets v. 22, n. 1, 2020, 4 p.Summary: With two new interesting referrals to the ECJ in Danske Bank and Bank of China, the field of VAT could seriously be shook once again. In this article, the authors put these new referrals in perspective of the ground-breaking Skandia and Morgan Stanley cases and discuss the potential impact for financial institutions.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | FCM/2020/1-4 (Browse shelf) | Available | FCM/2020/1-4 |
Disponible únicamente en formato electrónico.
Resumen.
With two new interesting referrals to the ECJ in Danske Bank and Bank of China, the field of VAT could seriously be shook once again. In this article, the authors put these new referrals in perspective of the ground-breaking Skandia and Morgan Stanley cases and discuss the potential impact for financial institutions.
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