{"title":"sveda -欧盟增值税直接链接测试越来越模糊","authors":"Oskar Henkow","doi":"10.1080/20488432.2016.1155821","DOIUrl":null,"url":null,"abstract":"On 22 October 2015, the Court ruled in the latest of its cases concerning whether VAT on acquisitions is sufficiently linked to the business to be deductible. In EU VAT terminology, the question wa...","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Sveda—The increasing obscurity of the direct link test in EU VAT\",\"authors\":\"Oskar Henkow\",\"doi\":\"10.1080/20488432.2016.1155821\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"On 22 October 2015, the Court ruled in the latest of its cases concerning whether VAT on acquisitions is sufficiently linked to the business to be deductible. In EU VAT terminology, the question wa...\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/20488432.2016.1155821\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"World Journal of VAT/GST Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/20488432.2016.1155821","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Sveda—The increasing obscurity of the direct link test in EU VAT
On 22 October 2015, the Court ruled in the latest of its cases concerning whether VAT on acquisitions is sufficiently linked to the business to be deductible. In EU VAT terminology, the question wa...
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