Chain transactions, the temporal criterion and article 36a electrónico old solutions to new problems? Johan Bengtsson
By: Bengtsson, Johan
.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | OPERACIONES INTRACOMUNITARIAS | CRIPTOMONEDA | BLOCKCHAIN | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 2, 2021, p. 108-114Summary: A new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the "temporal criterion" emerging from the European Court of Justice case law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/2-4 (Browse shelf) | Available | IVM/2021/2-4 |
Browsing IEF Shelves Close shelf browser
Disponible también en formato electrónico.
Resumen.
A new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the "temporal criterion" emerging from the European Court of Justice case law.
Click on an image to view it in the image viewer
There are no comments for this item.