World Journal of VAT/GST Law, Volume 6, Issue 2 (2017)

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World Journal of VAT/GST Law, Volume 6, Issue 2 (2017)

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Articles

Article
The good faith requirement in VAT
Caroline McCarthy
Pages: 63-81
Published online: 16 Nov 2017
AbstractforThe good faith requirement in VAT | Full Text | PDF (1.4 MB)
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Article
Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person?
Francesco Cannas
Pages: 82-99
Published online: 08 May 2018
AbstractforSharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person? | Full Text | PDF (1.2 MB)
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Article
Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case
Karoline Spies
Pages: 100-128
Published online: 08 May 2018
AbstractforFundamental freedoms and VAT: an analysis based on the Credit Lyonnais case | Full Text | PDF (2.2 MB)
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Open Access

EU Case Law updates

Article
The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence
Marie Lamensch
Pages: 129-137
Published online: 22 Jan 2018
AbstractforThe principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence | Full Text | PDF (648.3 KB)
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