Italy and the European Union electrónico the curious case of secondment of personnel Michele Ferrari and Giuseppe Lanotte
By: Ferrari, Michele
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Contributor(s): Lanotte, Giuseppe.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ITALIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor v. 32, n. 6, 2021Summary: The decision by the Court of Justice of the European Union (ECJ) in San Domenico Vetraria[1] has outlined the contrast between the VAT Directive and the Italian law as far as the VAT treatment of secondment of personnel is concerned. The way the decision will be implemented, however, remains unclear. In this article, the authors intend to provide a brief overview of the entire matter by retracing the law and the case law developments until the recent judgments of the Italian Supreme Court (Supreme Court),[2] which have transposed the interpretation given by the ECJ.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/6-2 (Browse shelf) | Available | IVM/2021/6-2 |
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Disponible únicamente en formato electrónico.
Resumen.
The decision by the Court of Justice of the European Union (ECJ) in San Domenico Vetraria[1] has outlined the contrast between the VAT Directive and the Italian law as far as the VAT treatment of secondment of personnel is concerned. The way the decision will be implemented, however, remains unclear. In this article, the authors intend to provide a brief overview of the entire matter by retracing the law and the case law developments until the recent judgments of the Italian Supreme Court (Supreme Court),[2] which have transposed the interpretation given by the ECJ.
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