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Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais Cover

Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais

Nordic Tax Journal
Volume 2014 (2014): Issue 1 (May 2014)
By: Dennis Ramsdahl Jensen  
Open Access
|May 2015

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DOI: https://doi.org/10.1515/ntaxj-2014-0006 | Journal eISSN: 2246-1809
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Language: English
Page range: 102 - 122
Published on: May 15, 2015
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Substance over form,
Fixed establishment,
Global Pro Rata,
C-388/11,
Crédit Lyonnais,
Tax subject,
Input VAT
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2015 Dennis Ramsdahl Jensen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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