World Journal of VAT/GST Law, Volume 5, Issue 1 (2016)

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World Journal of VAT/GST Law, Volume 5, Issue 1 (2016)

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Articles

Article
The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory)
Andrea Parolini & Andrea Rottoli
Pages: 1-8
Published online: 13 Apr 2016
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Article
Soft law and EU VAT: From informal to inclusive governance?
Marie Lamensch
Pages: 9-31
Published online: 06 May 2016
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Reports

Article
Australian GST update—2015
Chris Tang
Pages: 32-41
Published online: 13 Apr 2016
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Article
Limitations on the right to credit input tax
Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117
Rebecca Millar
Pages: 42-47
Published online: 04 Apr 2016
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Article
Sveda—The increasing obscurity of the direct link test in EU VAT
Judgment of the Court of Justice of the European Union of 22 October 2015 in Case C-126/14 – Sveda
Oskar Henkow
Pages: 48-54
Published online: 14 Apr 2016
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Article
VAT and forfeited advance payments: Where does the law stand following Air France-KLM?
Air France-KLM (C-250/14) and Hop!-Brit Air SAS (C-289/14) v Ministère des Finances et des Comptes publics, judgment of 23 December 2015
Stephen Dale
Pages: 55-61
Published online: 07 Apr 2016
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Explore articles

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