World Journal of VAT/GST Law
Latest Publications

TOTAL DOCUMENTS

110

(FIVE YEARS 0)

H-INDEX

1

(FIVE YEARS 0)

Published By Informa Uk (Taylor & Francis)

2048-8440, 2048-8432

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Equality under State aid rules and VAT

World Journal of VAT/GST Law ◽

10.1080/20488432.2019.1684648 ◽

2019 ◽

Vol 8 (1-2) ◽

pp. 17-43

Author(s):

Joachim Englisch

Keyword(s):

State Aid

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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

World Journal of VAT/GST Law ◽

10.1080/20488432.2019.1670027 ◽

2019 ◽

Vol 8 (1-2) ◽

pp. 1-16

Author(s):

André Mendes Moreira

Keyword(s):

Tax Law ◽

The Right

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VAT deduction and member state sovereignty: (still) a good idea?

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1550163 ◽

2018 ◽

Vol 7 (2) ◽

pp. 53-75

Author(s):

Madeleine Merkx

Keyword(s):

Member State ◽

State Sovereignty

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EU VAT at the dawn of the Fourth Industrial Revolution

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1556506 ◽

2018 ◽

Vol 7 (2) ◽

pp. 76-97 ◽

Cited By ~ 1

Author(s):

Giorgio Beretta

Keyword(s):

Industrial Revolution ◽

Fourth Industrial Revolution

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Critical VAT perspectives on the treatment of settling insurance claims in the European Union in a post-Aspiro world

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1489024 ◽

2018 ◽

Vol 7 (1) ◽

pp. 1-21

Author(s):

Benoît Pernet ◽

Philippe Gamito

Keyword(s):

European Union ◽

The European Union ◽

Insurance Claims

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VAT information asymmetries in the context of intra-EU trade in goods

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1518055 ◽

2018 ◽

Vol 7 (1) ◽

pp. 22-42

Author(s):

Frank J. G. Nellen

Keyword(s):

Information Asymmetries

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Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1483122 ◽

2018 ◽

Vol 7 (1) ◽

pp. 43-52

Author(s):

Eugen Trombitas ◽

Sandy Lau ◽

Jordan Yates

Keyword(s):

New Zealand ◽

The Future ◽

Remote Services

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The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence

World Journal of VAT/GST Law ◽

10.1080/20488432.2017.1407126 ◽

2017 ◽

Vol 6 (2) ◽

pp. 129-137

Author(s):

Marie Lamensch

Keyword(s):

Critical Analysis ◽

The Right

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Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case

World Journal of VAT/GST Law ◽

10.1080/20488432.2018.1460970 ◽

2017 ◽

Vol 6 (2) ◽

pp. 100-128

Author(s):

Karoline Spies

Keyword(s):

Fundamental Freedoms

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The good faith requirement in VAT

World Journal of VAT/GST Law ◽

10.1080/20488432.2017.1397979 ◽

2017 ◽

Vol 6 (2) ◽

pp. 63-81

Author(s):

Caroline McCarthy

Keyword(s):

Good Faith

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