Italmoda: Does the EU VAT directive become the source of individuals obligations?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F15%3A00087536" target="_blank" >RIV/00216224:14220/15:00087536 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Italmoda: Does the EU VAT directive become the source of individuals obligations?
Original language description
In its judgment in Itolmodo, the ECJ presented the highly controversial view that the Sixth Directive must be interpreted as meaning that it is for the national authorities and courts to refuse a taxable person, in the context of an intra-Community supply, the benefit of the rights to deduction of, exemption from or refund of VAT, even in the absence of provisions of national law allowing such refusal, if it is established, in the light of objective factors, that that taxable person knew, or should haveknown,that by the transaction relied on as a basis for the right concerned it was participating in VAT evasion committed in the context of a chain of supplies. In this article, the author believes that some of the views presented in the said judgment cannot be upheld.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International VAT monitor
ISSN
0925-0832
e-ISSN
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Volume of the periodical
26
Issue of the periodical within the volume
5
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
5
Pages from-to
300-304
UT code for WoS article
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EID of the result in the Scopus database
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