Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Amministrazione dell'Economia e delle Finanze v Fallimento Olimpiclub Srl (ECJ Case C-2/08)
In an Italian case a limited company (O) transferred the administration of a sports complex to a non-profit-making body in December 1985. The tax authority subsequently formed the opinion that this was designed to avoid VAT and was an 'abusive practice'. The authority issued assessments on O for 1988 to 1991. O appealed contending that the effect of a previous court decision relating to 1987 was that the transfer was effective for VAT purposes. The case was referred to the ECJ for...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Amministrazione dell'Economia e delle Finanze v Fallimento Olimpiclub Srl (ECJ Case C-2/08)
In an Italian case a limited company (O) transferred the administration of a sports complex to a non-profit-making body in December 1985. The tax authority subsequently formed the opinion that this was designed to avoid VAT and was an 'abusive practice'. The authority issued assessments on O for 1988 to 1991. O appealed contending that the effect of a previous court decision relating to 1987 was that the transfer was effective for VAT purposes. The case was referred to the ECJ for...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
