World Journal of VAT/GST Law, Volume 3, Issue 3 (2014)

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World Journal of VAT/GST Law, Volume 3, Issue 3 (2014)

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Original Articles

Article
Holding complexity: analysing the CJEU's VAT case law as a network
Mick Knops & Marcel GH Schaper
Pages: 141-165
Published online: 07 May 2015
AbstractforHolding complexity: analysing the CJEU's VAT case law as a network | References | PDF (274.6 KB)
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Article
The preferred treatment of the fixed establishment in European VAT
Rasa Mikutienė
Pages: 166-190
Published online: 07 May 2015
AbstractforThe preferred treatment of the fixed establishment in European VAT | References | PDF (181.3 KB)
  • 713 Views
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Article
VAT status of legal entities appointed as directors of Belgian companies: VAT or no VAT?
Christian Amand
Pages: 191-200
Published online: 07 May 2015
First Page PreviewforVAT status of legal entities appointed as directors of Belgian companies: VAT or no VAT? | References | PDF (93 KB)
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Article
Polish landscape in the area of VAT rates for foodstuffs from the perspective of the neutrality principle
Maria Kukawska & Mariusz Machciński
Pages: 201-209
Published online: 07 May 2015
First Page PreviewforPolish landscape in the area of VAT rates for foodstuffs from the perspective of the neutrality principle | References | PDF (93.8 KB)
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Article
Internet and the concept of ‘fixed establishment’ of the recipient of a supply of services: Case C-605/12 (Welmory)
Ben JM Terra
Pages: 210-218
Published online: 07 May 2015
First Page PreviewforInternet and the concept of ‘fixed establishment’ of the recipient of a supply of services: Case C-605/12 (Welmory) | References | PDF (81.6 KB)
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Article
Cross-border supplies and VAT groups: the Skandia America Corp judgment
Eleonor Kristoffersson
Pages: 219-223
Published online: 07 May 2015
First Page PreviewforCross-border supplies and VAT groups: the Skandia America Corp judgment | References | PDF (63.3 KB)
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