Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
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:
Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
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: