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Publication list

UvA - 2004

121 to 130 of 168
1   11   21   31   41   51   61   71   81   91   101   111   121   131   141   151   161

121   Annotation: , Case C-170/03, (Case C-170/03 (Staatssecretaris van Financien v. J.H.M. Feron) Consumption tax or registration fee? The exemption on importation of a motor vehicle by)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-170/03 (Staatssecretaris van Financien v. J.H.M. Feron) Consumption tax or registration fee? The exemption on importation of a motor vehicle by a private individual changing his normal place of residence Opinion of Advocate General M. Poiares Maduro (2004)
122   Annotation: , Case C-172/03, (Case C-172/03 (Dr. Wolfgang Heiser against Finanzlandesdirektion fur Tirol) Opinion of Advocate General Antonio Tizzano. Is forgoing adjustments State)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-172/03 (Dr. Wolfgang Heiser against Finanzlandesdirektion fur Tirol) Opinion of Advocate General Antonio Tizzano. Is forgoing adjustments State aid? (2004)
123   Annotation: , Case C-25/03, (Case C-25/03 (Hans U. Hundt-E?wein) Opinion of Advocate General Antonio Tizzano)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-25/03 (Hans U. Hundt-E?wein) Opinion of Advocate General Antonio Tizzano (2004)
124   Annotation: , Case C-284/03, (Case C-284/03 (Belgian State v. Temco Europe S.A.) Substance over form)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-284/03 (Belgian State v. Temco Europe S.A.) Substance over form (2004)
125   Annotation: , Case C-290/01, (Case C-290/01 (Receveur principal des douanes de Villepinte v. Derudder & Cie SA) Possibility of challenging the representativeness of a sample)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-290/01 (Receveur principal des douanes de Villepinte v. Derudder & Cie SA) Possibility of challenging the representativeness of a sample (2004)
126   Annotation: , Case C-308/01, (Case C-308/01 (GIL Insurance Ltd a.o. v. Commissioners of Customs & Excise) Is an exceptional fiscal burden equal to the standard VAT rate subject to )
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-308/01 (GIL Insurance Ltd a.o. v. Commissioners of Customs & Excise) Is an exceptional fiscal burden equal to the standard VAT rate subject to an authorization to introduce special measures and/or the prohibition to introduce a tax that can be characterized as VAT? Is an exceptional fiscal burden imposed on a part of a sector State aid to undertakings which are not subject to it? (2004)
127   Annotation: , Case C-32/03, (Case C-32/03 (I/S Fini H v. Skatteministeriet) Nomen est omen.Opinion of Advocate General Jacobs)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-32/03 (I/S Fini H v. Skatteministeriet) Nomen est omen.Opinion of Advocate General Jacobs (2004)
128   Annotation: , Case C-320/02, (Case C-320/02 (Forvaltnings AB Stenholmen v. Riksskatteverket) Live animals may be considered to be second-hand goods within the meaning of Art. 26a o)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-320/02 (Forvaltnings AB Stenholmen v. Riksskatteverket) Live animals may be considered to be second-hand goods within the meaning of Art. 26a of the Sixth Directive and thus an animal bought from a private individual (other than the breeder) which is sold on after training for a specific use may be considered to be second-hand goods (2004)
129   Annotation: , Case C-321/02, (Case C-321/02 (Finanzamt Rendsburg v. Detlev Harbs) A flat-rate scheme farmer may not treat the turnover from the lease of part of his business like t)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-321/02 (Finanzamt Rendsburg v. Detlev Harbs) A flat-rate scheme farmer may not treat the turnover from the lease of part of his business like the rest of his turnover under the flat-rate scheme (2004)
130   Annotation: , Case C-33/03, (Case C-33/03 (Commission v. UK) National provision under which an employer is allowed to deduct input tax in relation to his reimbursements of his emp)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-33/03 (Commission v. UK) National provision under which an employer is allowed to deduct input tax in relation to his reimbursements of his employees? road fuel costs. Opinion of Advocate General Stix-Hackl (2004)