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

Yolande Sérandour
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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
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Equality under State aid rules and VAT The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law VAT deduction and member state sovereignty: (still) a good idea? EU VAT at the dawn of the Fourth Industrial Revolution* VAT information asymmetries in the context of intra-EU trade in goods
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