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Publication list

UvA - 2004

121 to 130 of 163
1   11   21   31   41   51   61   71   81   91   101   111   121   131   141   151   161

121   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)
122   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)
123   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)
124   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)
125   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)
126   Annotation: , Case C-365/02, (Case C-365/02 (Marie Lindfors) Car tax (autovero) upon importation when moving from another Member State)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-365/02 (Marie Lindfors) Car tax (autovero) upon importation when moving from another Member State (2004)
127   Annotation: , Case C-376/02, (Case C-376/02 (Stichting `Goed Wonen? v. Staatssecretaris van Financien) Retroactive legislation and the principles of the protection of legitimate ex)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-376/02 (Stichting `Goed Wonen? v. Staatssecretaris van Financien) Retroactive legislation and the principles of the protection of legitimate expectations and of legal certainty. Opinion of AG Tizzano (2004)
128   Annotation: , Case C-378/02, (Case C-378/02 (Waterschap Zeeuws Vlaanderen v. Staatssecretaris van Financien) Opinion of Advocate General Jacobs)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-378/02 (Waterschap Zeeuws Vlaanderen v. Staatssecretaris van Financien) Opinion of Advocate General Jacobs (2004)
129   Annotation: , Case C-382/02, (Case C-382/02 (Cimber Air A/S v. Skatteministeriet) Supplies to aircraft operating on a domestic route)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-382/02 (Cimber Air A/S v. Skatteministeriet) Supplies to aircraft operating on a domestic route (2004)
130   Annotation: , Case C-387/01, (Case C-387/01 ((1) Dr Harald Weigel and (2) Ingrid Weigel v. the Finanzlandesdirektion fur Vorarlberg) Car tax (NoVA) upon importation when moving fro)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-387/01 ((1) Dr Harald Weigel and (2) Ingrid Weigel v. the Finanzlandesdirektion fur Vorarlberg) Car tax (NoVA) upon importation when moving from another Member State (2004)