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The DuoDecad Case electrónico a new function for the ECJ? Michael van de Leur

By: Leur, Michael van de.
Material type: ArticleArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DOBLE IMPOSICION | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA In: International VAT Monitor 2022 (Volume 33), No. 2, p. 65-66Summary: In this Column, the author discusses the Opinion of Advocate General Kokott in the ECJ’s DuoDecad case, which concerns the place of supply of services and the possibility of double taxation because of different qualifications.
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In this Column, the author discusses the Opinion of Advocate General Kokott in the ECJ’s DuoDecad case, which concerns the place of supply of services and the possibility of double taxation because of different qualifications.

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