{"title":"以低于成本价销售的，全额扣除进项增值税","authors":"E. Kristoffersson","doi":"10.1080/20488432.2016.1215882","DOIUrl":null,"url":null,"abstract":"In its case Gemeente Woerden11 C-267/15 Gemeente Woerden ECLI:EU:C:2016:466. of 22 June 2016, the Court of Justice of the European Union (CJEU) decided that there should be a full deduction on the ...","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"43 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Full deduction of input VAT where goods are sold for a price lower than the cost price\",\"authors\":\"E. Kristoffersson\",\"doi\":\"10.1080/20488432.2016.1215882\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In its case Gemeente Woerden11 C-267/15 Gemeente Woerden ECLI:EU:C:2016:466. of 22 June 2016, the Court of Justice of the European Union (CJEU) decided that there should be a full deduction on the ...\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"43 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-07-02\",\"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/10.1080/20488432.2016.1215882\",\"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/10.1080/20488432.2016.1215882","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
在该案例中，Gemeente Woerden11 C-267/15 Gemeente Woerden ECLI:EU:C:2016:466。2016年6月22日，欧洲联盟法院(CJEU)决定应全额扣除…
Full deduction of input VAT where goods are sold for a price lower than the cost price
In its case Gemeente Woerden11 C-267/15 Gemeente Woerden ECLI:EU:C:2016:466. of 22 June 2016, the Court of Justice of the European Union (CJEU) decided that there should be a full deduction on the ...
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