Input tax refund for UMTS frequencies under European Laws
Article Abstract:
Expectations of courts in member states of European Union about the judgement of European Court of Justice in cases related to partial refund of input tax to mobile telecom providers and applicability of value added tax (VAT) on their license payments.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
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The Esab Case (C-231/05) and the Future of Group Taxation Regimes in EU
Article Abstract:
Effect of judgements given by European Court of Justice, in the Finnish Esab Case (C-231/05) and the British Marks and Spencer case (C-446/03), on future of group taxation regimes in European Union, is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
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EC tax scene
Article Abstract:
Tax policies of European Commission and opinion of Advocate General Kokott on value added tax (VAT) exemption for management of investment funds are described.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
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