{"title":"价值凭证指令关于欧盟增值税对凭证的处理","authors":"B. Terra, Elze T. Terra","doi":"10.1080/20488432.2017.1306331","DOIUrl":null,"url":null,"abstract":"After four years, eight Presidency terms and numerous Presidency compromise proposals that followed the Commission’s initial proposal,1 on 27 June 2016 the European Council adopted a Directive to h...","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"68 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The value of the voucher directive on the EU VAT treatment of vouchers\",\"authors\":\"B. Terra, Elze T. Terra\",\"doi\":\"10.1080/20488432.2017.1306331\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"After four years, eight Presidency terms and numerous Presidency compromise proposals that followed the Commission’s initial proposal,1 on 27 June 2016 the European Council adopted a Directive to h...\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"68 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/20488432.2017.1306331\",\"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/10.1080/20488432.2017.1306331","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The value of the voucher directive on the EU VAT treatment of vouchers
After four years, eight Presidency terms and numerous Presidency compromise proposals that followed the Commission’s initial proposal,1 on 27 June 2016 the European Council adopted a Directive to h...