World Journal of VAT/GST Law, Volume 2, Issue 3 (2013)

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World Journal of VAT/GST Law, Volume 2, Issue 3 (2013)

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Original Articles

Article
VAT neutrality: a principle of EU law or a principle of the VAT system?
Christian Amand
Pages: 163-181
Published online: 07 May 2015
AbstractforVAT neutrality: a principle of EU law or a principle of the VAT system? | References | PDF (153.3 KB)
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Article
Defining the tax object in composite supplies in European VAT
Oskar Henkow
Pages: 182-202
Published online: 07 May 2015
AbstractforDefining the tax object in composite supplies in European VAT | References | PDF (153.6 KB)
  • 148 Views
  • 1 CrossRef citations
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Article
The journey of branches into VAT schizophrenia
Charlène Herbain
Pages: 203-213
Published online: 07 May 2015
AbstractforThe journey of branches into VAT schizophrenia | References | PDF (139.9 KB)
  • 32 Views
  • 1 CrossRef citations
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Article
The recipient's knowledge of fraud and its impact on the recovery of refunds and credits
Marie-Claude Marcil
Pages: 214-223
Published online: 07 May 2015
First Page PreviewforThe recipient's knowledge of fraud and its impact on the recovery of refunds and credits | References | PDF (88.2 KB)
  • 25 Views
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Article
Anti-avoidance provisions and tax benefits from statutory elections
Commissioner of Taxation v Unit Trend Services Pty Limited [2013] HCA 16
Andrew Sommer
Pages: 224-233
Published online: 07 May 2015
First Page PreviewforAnti-avoidance provisions and tax benefits from statutory elections | References | PDF (77.3 KB)
  • 23 Views
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Article
Court of Justice: important findings on VAT grouping in the EU
Julian Boor
Pages: 234-242
Published online: 07 May 2015
First Page PreviewforCourt of Justice: important findings on VAT grouping in the EU | References | PDF (87.1 KB)
  • 40 Views
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Article
Cross-border electronic services and the need for international cooperation: the Norwegian experience
Ole Gjems-Onstad
Pages: 243-252
Published online: 07 May 2015
First Page PreviewforCross-border electronic services and the need for international cooperation: the Norwegian experience | References | PDF (83.3 KB)
  • 50 Views
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Article
Not your business but your liability: new VAT third party liability in Poland
Magdalena Małecka
Pages: 253-260
Published online: 07 May 2015
First Page PreviewforNot your business but your liability: new VAT third party liability in Poland | References | PDF (94.3 KB)
  • 22 Views
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Article
Tax fraud, tax abuse and the right to deduct input VAT in Sweden
Eleonor Kristoffersson
Pages: 261-267
Published online: 07 May 2015
First Page PreviewforTax fraud, tax abuse and the right to deduct input VAT in Sweden | References | PDF (70.8 KB)
  • 59 Views
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Book Reviews

Book Review
The VAT/GST Treatment of Public Bodies by Oskar Henkow
Pierre-Pascal Gendron
Pages: 268-271
Published online: 07 May 2015
First Page PreviewforThe VAT/GST Treatment of Public Bodies by Oskar Henkow | References | PDF (64.3 KB)
  • 51 Views
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Explore articles

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