{"title":"“合理性测试”在将服务供应归因于固定机构方面的作用——对案例C-605/12 (Welmory)的批判性分析","authors":"A. Parolini, Andrea Rottoli","doi":"10.1080/20488432.2016.1162510","DOIUrl":null,"url":null,"abstract":"The concept of fixed establishment in the VAT common system finds its roots in the jurisprudence of the Court of Justice of the European Union (hereinafter as ‘CJEU’).11 The abbreviation ‘CJEU’ is ...","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory)\",\"authors\":\"A. Parolini, Andrea Rottoli\",\"doi\":\"10.1080/20488432.2016.1162510\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The concept of fixed establishment in the VAT common system finds its roots in the jurisprudence of the Court of Justice of the European Union (hereinafter as ‘CJEU’).11 The abbreviation ‘CJEU’ is ...\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-01-02\",\"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/10.1080/20488432.2016.1162510\",\"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/10.1080/20488432.2016.1162510","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory)
The concept of fixed establishment in the VAT common system finds its roots in the jurisprudence of the Court of Justice of the European Union (hereinafter as ‘CJEU’).11 The abbreviation ‘CJEU’ is ...
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