259
Views
0
CrossRef citations to date
0
Altmetric
Articles

The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law

Pages 1-16 | Received 27 Jun 2019, Accepted 17 Sep 2019, Published online: 22 Oct 2019

References

  • Ad van Doesum, Herman van Kesteren and Gert-Jan van Norden, ‘Share Disposals and the Right of Deduction of Input VAT’ (2010) 19(2) EC Tax Review 62.
  • Barry Bracewell-Milnes, ‘Introduction: Tax Neutrality and Tax Policy’ in Philip Chappel, John Kay and Bill Robinson (eds), Which Road to Fiscal Neutrality? (IEA 1990), vol. 1, 2.
  • Ben Terra and Julie Kajus, ‘A Guide to the European VAT Directives: Introduction to European VAT’ (IBFD 2018) vol. 1, 349, 1194–95, 1362.
  • Case C-4/94, BLP Group, ECLI:EU:C:1995:107.
  • Case C-98/98, Midland Bank, ECLI:EU:C:2000:300.
  • Case C-104/12, Wolfram Becker, ECLI:EU:C:2013:99.
  • Case C-110/94, INZO, ECLI:EU:C:1996:67.
  • Case C-124/12, AES, ECLI:EU:C:2013:488.
  • Case C-126/14, Sveda, ECLI:EU:C:2015:712.
  • Case C-249/17, Ryanair, ECLI:EU:C:2018:834.
  • Case C-435/05, Investrand BV, ECLI:EU:C:2007:87.
  • Case C-437/06, Securenta, ECLI:EU:C:2008:166.
  • Case C-465/03, Kretztechnik, ECLI:EU:C:2005:320.
  • Case C-651/11, X BV, ECLI:EU:C:2013:346.
  • C-456/11, Telecom, ECLI:EU:C:2012:557.
  • Case C-26/12, PPG-BV, ECLI:EU:C:2013:526.
  • Case C-29/08, Skatteverket, ECLI:EU:C:2009:665.
  • Case C-132/16, Iberdrola Inmobiliaria Real Estate Investments, ECLI:EU:C:2017:683.
  • Case C-165/18, University of Cambridge, ECLI:EU:C:2019:559.
  • Case C-316/17, Morgan Stanley, ECLI:EU:C:2019:58.
  • Case-408/98, Abbey, ECLI:EU:C:2001:110.
  • Case C-16/00, Cibo, ECLI:EU:C:2001:495.
  • Charlène Adline Herbain, VAT Neutrality (Promoculture-Larcier 2015) vol. 1, 59–60.
  • Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, 11.12.2006, 1–118.
  • Dennis Ramsdal Jensen and Henrik Stensgaard, ‘The Direct and Immediate Link Test Regarding Deduction of Input VAT: A Consumption-based Test Versus an Economic-based Test?’ (2014) 3(2) World Journal of VAT/GST Law 73–76. doi: 10.5235/20488432.3.2.71
  • Dennis Ramsdal Jensen and Henrik Stensgaard, ‘The Distinction Between Direct and General Costs with Regard to the Deduction of Input VAT – the Case of Acquisition, Holding and Sale of Shares’ (2012) 4(1) World Tax Journal 22.
  • Joachim Englisch, ‘Input VAT Deduction by Holding Companies – German Practice and Community Law’ (2007) 18(3) International VAT Monitor 172–179.
  • John Watson, Tom Cartwright and Eleanor Dixon, ‘A Recipe for Chaos’ (2010) 21(3) International VAT Monitor 185–186.
  • Oskar Henkow, ‘Deduction – from a Direct to an Indirect Link Test’ in Jane Jones and Mary Green (eds), CJEU – Recent Developments in Value Added Tax (Series on International Tax Law 2015) 313–328, 314.
  • Oskar Henkow, ‘Sveda – the Increasing Obscurity of the Direct Link Test in EU VAT’ (2016) World Journal of VAT/GST 49.
  • Rita de la Feria, VAT: A New Dawn for the Principle of Fiscal Neutrality? (Oxford University Centre for Business Taxation 2011) 5–6.
  • Zheng Junping, ‘The Right of Deduction within the European VAT: A Perspective for the VAT Reform in China’ (DPhil thesis, Università di Bologna 2016) 76–78.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.