Preliminary ruling in ECJ Case promo 54 electrónico did the referring Courta ask the right question? Marie Lamensch
By: Lamensch, Marie
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | BÉLGICA | UNION EUROPEA
In:
International VAT Monitor v. 34, n. 1, 2023Summary: As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2023.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/1-3 (Browse shelf) | Available | IVM/2023/1-3 |
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As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2023.
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