Zobrazeno 1 - 10 of 57 pro vyhledávání: '"Marie Lamensch"'
1
Elektronická kniha
European Value Added Tax in the Digital Era
Autor: Marie Lamensch
The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting “digital economy” offers great opportunities to suppliers and consumers, it also raises unprecedent
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2
Forum: Order in Skellefteå Industrihus AB: A Reversal of the INZO, Ghent Coal Terminal and Breitsohl Jurisprudence?
Autor: Marie Lamensch
Publikováno v: EC Tax Review. 31:159-162
The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Industrihus AB may have escaped the attention of most VAT scholars and practitioners. In my opinion, however, it is either based on a wrong interpretation of
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::76f8b096a1a61ab38f2e1632153c6abd
https://doi.org/10.54648/ecta2022016
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5
VAT grouping – the Belgian experience
Autor: Marie Lamensch
Publikováno v: DIAL
Studi Tributari Europei, Vol. 2021, no.April (vol 10), p. (2020)
VAT grouping is available in Belgium since 2007. The system is in principle optional although mandatory application is possible in certain circumstances. VAT grouping is quite popular in Belgium, in particular in the financial sector but also in the
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d41ebabb71be29e3dac4f9c77dbd294b
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6
The EU Council’s New Agreement on VAT Rates Is a Poisonous Gift to Member States, Citizens, and Businesses
Autor: Marie Lamensch
Publikováno v: Tax Notes International, Vol. December, no.2021, p. (2022)
DIAL
Critical analysis of the Commission's proposal for the amendment of the VAT provisions of the VAT Directive.
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8bc3c2b8cbc44854ddd8e11551233aee
https://hdl.handle.net/2078.1/267858
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10
Elektronická kniha
European Tax Law : Volume II, Indirect Taxation
Autor: Martijn Schippers, Ilona van den Eijnde, Marie Lamensch, Madeleine Merkx
European Tax Law Seventh Edition Volume II Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels'Bar. She is
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