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Full deduction of input VAT where goods are sold for a price lower than the cost price

Eleonor Kristoffersson

World Journal of VAT/GST2016https://doi.org/10.1080/20488432.2016.1215882article
ABDC C
Weight
0.44

What the paper says

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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https://doi.org/https://doi.org/10.1080/20488432.2016.1215882

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@article{eleonor2016,
  title        = {{Full deduction of input VAT where goods are sold for a price lower than the cost price}},
  author       = {Eleonor Kristoffersson},
  journal      = {World Journal of VAT/GST},
  year         = {2016},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2016.1215882},
}

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Full deduction of input VAT where goods are sold for a price lower than the cost price

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Evidence weight

0.44

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.23 × 0.4 = 0.09
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.