Nokia and World Comm electrónico the conundrum of receiving global discounts Gorka Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
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Material type: 
ArticlePublisher: 2021Subject(s): OPERACIONES SOCIETARIAS | OPERACIONES INTRACOMUNITARIAS | IMPUESTO SOBRE EL VALOR AÑADIDO | ENRIQUECIMIENTO SIN CAUSA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor v. 32, n. 3, 2021 Summary: The ECJ’s World Comm decision deals with adjustments resulting from rebates granted globally by a Finnish company (Nokia) to a Romanian company (World Comm) without distinguishing between those referring to intra-Community transactions and those affecting domestic transactions. In this article, the author examines whether the decision issued by the ECJ results in an unjust enrichment of the tax authorities that audited the taxable person.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/3-4 (Browse shelf) | Available | IVM/2021/3-4 |
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Disponible únicamente en formato electrónico.
Resumen.
The ECJ’s World Comm decision deals with adjustments resulting from rebates granted globally by a Finnish company (Nokia) to a Romanian company (World Comm) without distinguishing between those referring to intra-Community transactions and those affecting domestic transactions. In this article, the author examines whether the decision issued by the ECJ results in an unjust enrichment of the tax authorities that audited the taxable person.
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