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Fundamental freedoms and VAT: an analysis based on the <i>Credit Lyonnais</i> case

Karoline Spies

World Journal of VAT/GST2017https://doi.org/10.1080/20488432.2018.1460970article
ABDC C
Weight
0.34

What the paper says

In the Credit Lyonnais case, the CJEU concluded that the proportion of input VAT deduction on mixed-use goods and services is to be calculated by taking into account the output supplies carried out by establishments located within the same territory only. This interpretation of the VAT Directive leads to a different treatment of domestic and foreign branches and is, hence, questionable in the light of the freedom of establishment. This paper analyses the impact of the fundamental freedoms on VAT law in general and possible reasons behind the interpretation chosen by the Court in the Credit Lyonnais case more specifically.

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https://doi.org/https://doi.org/10.1080/20488432.2018.1460970

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@article{karoline2017,
  title        = {{Fundamental freedoms and VAT: an analysis based on the <i>Credit Lyonnais</i> case}},
  author       = {Karoline Spies},
  journal      = {World Journal of VAT/GST},
  year         = {2017},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2018.1460970},
}

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Fundamental freedoms and VAT: an analysis based on the <i>Credit Lyonnais</i> case

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Evidence weight

0.34

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

F · citation impact0.20 × 0.4 = 0.08
M · momentum0.20 × 0.15 = 0.03
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.