zurück zu Linde Digital
TEL.: +43 1 246 30-801  |  E-MAIL: support@lindeverlag.at
Suchen Hilfe
Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky/Kuniga (Eds)

CJEU - Recent Developments in Value Added Tax 2023

1. Aufl. 2024

ISBN: 978-3-7143-0409-1

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau
CJEU - Recent Developments in Value Added Tax 2023 (1. Auflage)

S. 1681. Introduction

“Something old, something new, something borrowed, something blue” is a traditional good luck charm that brides in Western cultures incorporate into their wedding attire. A wedding, or marriage, has little to do with VAT. Although, in some cases, the marital status plays a role. The something old in this contribution refers to recent cases on an evergreen topic in VAT since the CJEU ruled in the DFDS case that a subsidiary could be regarded as a fixed establishment under certain circumstances. This led to judgments in the cases Dong Yang,Berlin Chemie and, in 2023, Cabot Plastics; the latter is addressed in this contribution in section 2. Something new refers to the Momtrade Ruse case which deals with a topic that has not been addressed in the CJEU case law thus far: the cross-border application of the exemption for welfare and social security work (section 3). Something borrowed refers to the cases dealing with charging electric vehicles and the place of supply rule for admission to events that will be addressed in this contribution in section 4. Although the topic is new, the CJEU could draw on its earlier case law dealing with VAT on fossil fuels and the place of ...

Daten werden geladen...