{"title":"欧洲法院拒绝银行计算进项增值税的可扣除比例,涉及其设在其他成员国或第三国的分支机构的营业额","authors":"Yolande Sérandour","doi":"10.5235/20488432.3.1.61","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"3 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2014-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ECJ rejects bank's computation of the deductible proportion of input VAT in relation to turnover carried out by its branches located in other Member States or third countries\",\"authors\":\"Yolande Sérandour\",\"doi\":\"10.5235/20488432.3.1.61\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"3 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2014-05-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5235/20488432.3.1.61\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"World Journal of VAT/GST Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5235/20488432.3.1.61","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ECJ rejects bank's computation of the deductible proportion of input VAT in relation to turnover carried out by its branches located in other Member States or third countries