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Unlawful and abusive transactions and the right to deduct input VAT
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Örebro universitet; University of Salzburg, Austria. (Juridik)ORCID iD: 0000-0002-1473-5273
2014 (English)In: ECJ - recent developments in value added tax: the evolution of European VAT jurisprudence and its role in the EU common VAT system / [ed] Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Donato Raponi, Wien: Linde Verlag , 2014, 325-337 p.Chapter in book (Refereed)
Resource type
Text
Place, publisher, year, edition, pages
Wien: Linde Verlag , 2014. 325-337 p.
Series
Schriftenreihe zum internationalen Steuerrecht, 84
Keyword [en]
VAT, Deductions, Input VAT, value added tax, tax law
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:hig:diva-21035ISBN: 978-3-7073-2753-3 (print)ISBN: 978-3-7094-0503-1 (print)ISBN: 978-3-7094-0502-4 (print)OAI: oai:DiVA.org:hig-21035DiVA: diva2:894561
Available from: 2014-05-14 Created: 2016-01-14 Last updated: 2016-01-22Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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