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

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

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Original Articles

Article
The taxation of cross-border interstate sales in federal or common markets
Robert F van Brederode & Pierre-Pascal Gendron
Pages: 1-23
Published online: 07 May 2015
AbstractforThe taxation of cross-border interstate sales in federal or common markets | References | PDF (138.4 KB)
  • 47 Views
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Article
Issue of shares and partnership interests, and the look-through approach within the scope of VAT and GST
Caroline Heber
Pages: 24-45
Published online: 07 May 2015
AbstractforIssue of shares and partnership interests, and the look-through approach within the scope of VAT and GST | References | PDF (140 KB)
  • 59 Views
  • 1 CrossRef citations
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Article
VAT changes in Colombia
Carlos Forero Jiménez
Pages: 46-48
Published online: 07 May 2015
First Page PreviewforVAT changes in Colombia | PDF (55.4 KB)
  • 25 Views
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Article
French law and the VAT Directive: meeting the compliance challenge in 2012
Yolande Sérandour
Pages: 49-55
Published online: 07 May 2015
First Page PreviewforFrench law and the VAT Directive: meeting the compliance challenge in 2012 | References | PDF (65.3 KB)
  • 19 Views
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Article
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 & Henrik Stensgaard
Pages: 56-58
Published online: 07 May 2015
First Page PreviewforCritical comment regarding the application of the stand-still clause | References | PDF (38.7 KB)
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Article
Personal responsibility of traders in relation to VAT fraud: the Bonik case
Comment on ECJ ruling of 6.12.2012, Case C-285/11 Bonik
Paolo Centore
Pages: 59-64
Published online: 07 May 2015
First Page PreviewforPersonal responsibility of traders in relation to VAT fraud: the Bonik case | References | PDF (62.7 KB)
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Article
On the meaning of the term ‘construction work’ and on VAT harmonisation in the EU
Case C-395/11 BLV Wohn- und Gewerbebau GmbH, Judgment of 13 December 2012
Roland Ismer & Daniela Endres
Pages: 65-72
Published online: 07 May 2015
First Page PreviewforOn the meaning of the term ‘construction work’ and on VAT harmonisation in the EU | References | PDF (70 KB)
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Article
Portugal Telecom: a new door open for holding companies to deduct input VAT
Case C-496/11 Portugal Telecom SGPS SA v Fazenda Pública [2012] CJEU
Nina Aguiar
Pages: 73-80
Published online: 07 May 2015
First Page PreviewforPortugal Telecom: a new door open for holding companies to deduct input VAT | References | PDF (78 KB)
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