Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?

Pfeiffer, Sebastian

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International VAT Monitor

Article . 2015 . Peer-reviewed

Data sources: Crossref

International VAT Monitor

Article . 2015

Data sources: WU Research

Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?

descriptionPublicationkeyboard_double_arrow_right Article 07 May 2015 Austria English Publisher:IBFDJournal:International VAT Monitor, volume 26 (issn: 0925-0832, eissn: 2352-9210,

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Authors: Pfeiffer, Sebastian;

doi: 10.59403/28kmcdd

Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?

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Abstract

In the ECJ decisions in MDDP and GMAC, the Court has dealt with the question of windfall gains due to the asymmetrical direct application of the EU VAT Directive and domestic law. In this article, the author looks further at the interaction of the direct applicability of the EU VAT Directive’s provisions and the selective application of domestic rules.

Country

Austria

Related Organizations

WU
Austria

Keywords

505012 Öffentliches Recht, 505012 Public law

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