Zobrazeno 1 - 5 of 5 pro vyhledávání: '"Charlène A. Herbain"'
3
Case law note: ECJ Confirms Function-Based Approach to the VAT Exemption of Transactions Concerning Payments and Transfers
Autor: Charlène A. Herbain
Publikováno v: Intertax. 46:930-933
On 25 July 2018, the Court of Justice of the European Union (ECJ or the Court) rendered its judgment in the DPAS1 case, in which it examined the concept of ‘transaction concerning payments or transfers’ and the VAT exemption applicable thereto. W
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d969008c9b5694db79f93ce83f76ddb3
https://doi.org/10.54648/taxi2018098
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4
Case law note: The CJEU Confirms that the Amount of Interest Normally Payable Under National Law on Overpaid VAT Cannot Be Reduced
Autor: Thomas De Meyer, Yi Lei Zheng, Charlène A. Herbain
Publikováno v: Intertax. 46:594-597
On 28 February 2018 the Court of Justice of the European Union (hereafter ‘CJEU’) ruled in the Nidera BV case (C-387/16) (CJEU, 28 Feb. 2018, Case C-387/16, Nidera BV, ECLI:EU:C:2018:121.) that Article 183 of the VAT Directive, read in the light
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::916d2351cc0ba4119cee27a3661a74fc
https://doi.org/10.54648/taxi2018062
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5
EU policy forum: Fighting VAT Fraud and Enhancing VAT Collection in a Digitalized Environment
Autor: Charlène A. Herbain
Publikováno v: Intertax. 46:579-583
The digital transformation of the economy is successfully exploited by fraudsters who develop ways to avoid paying value-added tax (VAT) and steal VAT revenues for their own gain. Means are available to not just counter such fraudsters, but at the sa
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e37ea1ac12202415404a97780b9f1dea
https://doi.org/10.54648/taxi2018060
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Plný text Recenzováno Digitální knihovna AV ČR
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