World Journal of VAT/GST Law, Volume 5, Issue 2 (2016)

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World Journal of VAT/GST Law, Volume 5, Issue 2 (2016)

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Articles

Article
The impact of the Charter of Fundamental Rights of the European Union on VAT law
Karina Kim Egholm Elgaard
Pages: 63-91
Published online: 04 Nov 2016
AbstractforThe impact of the Charter of Fundamental Rights of the European Union on VAT law | Full Text | PDF (1.9 MB)
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Article
The VAT treatment of cloud computing: legal issues and practical difficulties
Francesco Cannas
Pages: 92-110
Published online: 04 Oct 2016
AbstractforThe VAT treatment of cloud computing: legal issues and practical difficulties | Full Text | PDF (1.3 MB)
  • 318 Views
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Case notes

Case Report
Case C-520/14, ECLI:EU:C:2016:334 – Gemeente Borsele; C-263/15, ECLI:EU:C:2016:392 – Lajvér; C-11/15, ECLI:EU:C:2016:470 – Český rozhlas on the concept of consideration for the supply of services and on the concept of economic activity by public bodies and entities receiving public funding
Roland Ismer
Pages: 111-120
Published online: 04 Oct 2016
First Page PreviewforCase C-520/14, ECLI:EU:C:2016:334 – Gemeente Borsele; C-263/15, ECLI:EU:C:2016:392 – Lajvér; C-11/15, ECLI:EU:C:2016:470 – Český rozhlas on the concept of consideration for the supply of services and on the concept of economic activity by public bodies and entities receiving public funding | Full Text | PDF (743.3 KB)
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Case Report
Full deduction of input VAT where goods are sold for a price lower than the cost price
Eleonor Kristoffersson
Pages: 121-125
Published online: 10 Aug 2016
First Page PreviewforFull deduction of input VAT where goods are sold for a price lower than the cost price | Full Text | PDF (364 KB)
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Book review

Book Review
The Rise of the Value-Added Tax
Pierre-Pascal Gendron
Pages: 126-133
Published online: 11 Aug 2016
First Page PreviewforThe Rise of the Value-Added Tax | Full Text | PDF (558.7 KB)
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