HMRC v Weald Leasing Ltd. not only Artificial : The Abuse of Law Test in VAT
| Year of publication: |
[2021]
|
|---|---|
| Authors: | de la Feria, Rita |
| Publisher: |
[S.l.] : SSRN |
| Subject: | Umsatzsteuer | Sales tax | Steuervermeidung | Tax avoidance | Großbritannien | United Kingdom | EU-Staaten | EU countries |
| Description of contents: |
This short paper reviews the UK and Court of Justice of the European Union decision on Weald Leasing, assessing what the decision means for the abuse of law test, as applied to VAT
|
| Extent: | 1 Online-Ressource (6 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: (2008) British Tax Review 5, 556-563 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 1, 2008 erstellt |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013243818