A Dissection of the Direct Link Test : An Analysis of the Enigmatic Concept of a 'Supply for Consideration'
How does one know whether a service is supplied against payment? While the answer to that question appears to be self-evident, it is, in fact, the sole reason for a host of court procedures across the world of VAT. Indeed, the underlying concept of a supply for consideration has eluded and continues...
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Juridiska institutionen
2018
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-359697 |