World Journal of VAT/GST Law, Volume 1, Issue 1 (2012)

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World Journal of VAT/GST Law, Volume 1, Issue 1 (2012)

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Editorials

Editorial
Editorial
Joachim Englisch
Page: iii
Published online: 07 May 2015
CitationforEditorial | PDF (20.7 KB)
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Original Articles

Article
Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?
Marie Lamensch
Pages: 1-20
Published online: 07 May 2015
AbstractforAre ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies? | References | PDF (130.4 KB)
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Article
Horton's lesson: Australia's struggle with ‘truth in drafting’
Michael B Evans
Pages: 21-45
Published online: 07 May 2015
AbstractforHorton's lesson: Australia's struggle with ‘truth in drafting’ | References | PDF (148.4 KB)
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Article
Shortcomings of the EU passing on defence
Theo Capriles
Pages: 47-60
Published online: 07 May 2015
AbstractforShortcomings of the EU passing on defence | References | PDF (97.1 KB)
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Article
VAT grouping: the relevance of the territorial restriction of Article 11 of the VAT Directive
Tina Ehrke-Rabel
Pages: 61-79
Published online: 07 May 2015
AbstractforVAT grouping: the relevance of the territorial restriction of Article 11 of the VAT Directive | References | PDF (116.3 KB)
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Article
Senate Resolution 13 and the control of ICMS (VAT) tax incentives on imports granted by Brazilian states
Marcos André Vinhas Catão
Pages: 81-82
Published online: 07 May 2015
CitationforSenate Resolution 13 and the control of ICMS (VAT) tax incentives on imports granted by Brazilian states | PDF (30.2 KB)
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Article
The proposal on the EU VAT treatment of vouchers
Ben JM Terra & Elze T Terra
Pages: 83-93
Published online: 07 May 2015
First Page PreviewforThe proposal on the EU VAT treatment of vouchers | References | PDF (75.5 KB)
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Article
Establishing VAT fraud in the case of cross-border supply
Yolande Sérandour
Pages: 95-98
Published online: 07 May 2015
First Page PreviewforEstablishing VAT fraud in the case of cross-border supply | References | PDF (47.8 KB)
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Article
The right of a partnership to deduct input VAT paid in respect of preparatory activities conducted by future partners: a commentary on Case C-280/10 Polski Trawertyn
Marta Papis
Pages: 99-110
Published online: 07 May 2015
First Page PreviewforThe right of a partnership to deduct input VAT paid in respect of preparatory activities conducted by future partners: a commentary on Case C-280/10 Polski Trawertyn | References | PDF (93.6 KB)
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Article
Disposal of less than 100 per cent of shares in a subsidiary not a transfer of a going concern–VAT groups and transfer of a going concern–recovery of input VAT
(Judgment of the Bundesfinanzhof (Federal Fiscal Court) of 27 January 2011, ref no V R 38/09, )
Roland Ismer & Daniela Endres
Pages: 111-114
Published online: 07 May 2015
First Page PreviewforDisposal of less than 100 per cent of shares in a subsidiary not a transfer of a going concern–VAT groups and transfer of a going concern–recovery of input VAT | References | PDF (45 KB)
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Article
The impact of CIT grouping on transfer pricing issues in VAT
(Judgment of the Supreme Administrative Court (Naczelny Sąd Administracyjny) of 28 November 2011, ref no I FSK 155/11 and preceding judgment of the Voivodship Administrative Court in Poznań (Wojewódzki Sąd Administracyjny w Poznaniu) of 23 September 2010, ref no I SA/Po 522/10)
Małgorzata Sęk
Pages: 115-119
Published online: 07 May 2015
First Page PreviewforThe impact of CIT grouping on transfer pricing issues in VAT | References | PDF (49.1 KB)
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Article
The supply of warranties provided in relation to a supply of goods is not VAT exempt, according to the Swedish Supreme Administrative Court
Eleonor Kristoffersson
Pages: 121-123
Published online: 07 May 2015
First Page PreviewforThe supply of warranties provided in relation to a supply of goods is not VAT exempt, according to the Swedish Supreme Administrative Court | References | PDF (44.8 KB)
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