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World Journal of VAT/GST Law Volume 2, 2013 - Issue 1

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Original Articles

Critical comment regarding the application of the stand-still clause

Critical comment on a Danish Supreme Court judgment regarding the application of the stand-still clause in Article 17(6) of the former Sixth VAT Directive

Dennis Ramsdahl Jensen Associate Professors, Aarhus University, Denmark.

Henrik Stensgaard Associate Professors, Aarhus University, Denmark.

Pages 56-58 | Published online: 07 May 2015

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https://doi.org/10.5235/20488432.2.1.56

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Art 17(6) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes—Common system of value added tax: uniform basis of assessment (Sixth VAT Directive). The regulations are continued as Art 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive).
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2 SKM2012.583.HR.
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