World Journal of VAT/GST Law, Volume 6, Issue 1 (2017)

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World Journal of VAT/GST Law, Volume 6, Issue 1 (2017)

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Article

Article
When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU
Matteo Mantovani
Pages: 1-20
Published online: 24 Aug 2017
AbstractforWhen does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU | Full Text | PDF (1.3 MB)
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New Zealand update

Recent GST developments in New Zealand
Marie Pallot
Pages: 21-26
Published online: 20 Apr 2017
First Page PreviewforRecent GST developments in New Zealand | Full Text | PDF (446.8 KB)
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EU update

The value of the voucher directive on the EU VAT treatment of vouchers
Ben J. M. Terra & Elze T. Terra
Pages: 27-34
Published online: 24 Apr 2017
First Page PreviewforThe value of the voucher directive on the EU VAT treatment of vouchers | Full Text | PDF (569.3 KB)
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Poland update

Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form
Małgorzata Sęk
Pages: 35-41
Published online: 20 Apr 2017
AbstractforPoland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form | Full Text | PDF (571.3 KB)
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Case notes

Case Report
Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice
Roland Ismer & Katharina Artinger
Pages: 42-46
Published online: 20 Apr 2017
First Page PreviewforCase C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice | Full Text | PDF (392.8 KB)
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Article
UberX drivers supply taxi travel and so must be registered for GST
Uber B.V. v Commissioner of Taxation [2017] FCA 110
Rebecca Millar
Pages: 47-54
Published online: 23 May 2017
First Page PreviewforUberX drivers supply taxi travel and so must be registered for GST | Full Text | PDF (588.4 KB)
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EU update

The European Union’s approach to VAT and e-commerce
Stephen Dale & Venise Vincent
Pages: 55-61
Published online: 31 May 2017
First Page PreviewforThe European Union’s approach to VAT and e-commerce | Full Text | PDF (567.1 KB)
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Explore articles

Explore the most recently published articles

The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law
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Article | Published online: 22 Oct 2019
Equality under State aid rules and VAT
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Article | Published online: 10 Dec 2019
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Article | Published online: 20 May 2019
Open Access
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Giorgio Beretta
Article | Published online: 10 Jan 2019