World Journal of VAT/GST Law
ISSN: 2048-8432
eISSN: 2048-8440
Publisher: Hart Publishing
Publications (5)
Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice (2017)
Ismer R, Artinger K
Other publication type, Urteilsanmerkung
Case C-520/14, ECLI:EU:C:2016:334 – Gemeente Borsele; C-263/15, ECLI:EU:C:2016:392 – Lajvér; C-11/15, ECLI:EU:C:2016:470 – Český rozhlas on the concept of consideration for the supply of services and on the concept of economic activity by public bodies and entities receiving public funding (2016)
Ismer R
Other publication type, Urteilsanmerkung
The rules on the Certificate of Entry (Gelangensbestätigung) (2014)
Ismer R, Endres D
Journal article
On the meaning of the term ‘construction work’ and on VAT harmonisation in the EU: Case C-395/11 BLV Wohn- und Gewerbebau GmbH, Judgment of 13 December 2012 (2013)
Ismer R, Endres D
Journal article, decision note
Disposal of less than 100 per cent of shares in a subsidiary not a transfer of a going concern (2012)
Ismer R, Endres D
Journal article