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Foute rechtsontwikkeling van de prestatie in de omzetbelasting.
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Foute rechtsontwikkeling van de prestatie in de omzetbelasting.

Author: A L C Simons
Publisher: 1999.
Edition/Format:   Article : Dutch
Publication:Weekblad voor Fiscaal Recht. Vol. 128 (1999), no. 6343 ; p. 743-752
Summary:
The term "taxable transaction" defines the scope of the VAT. The author argues that in case law in the period 1983-1998 this term has been interpreted incorrectly.
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Document Type: Article
All Authors / Contributors: A L C Simons
OCLC Number: 950090065
Language Note: Dutch.

Abstract:

The term "taxable transaction" defines the scope of the VAT. The author argues that in case law in the period 1983-1998 this term has been interpreted incorrectly.

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