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Publication list

UvA - 2004

111 to 120 of 163
1   11   21   31   41   51   61   71   81   91   101   111   121   131   141   151   161

111   Annotation: , C-238/02 & C-246/02, (Joined Cases C-238/02 and C-246/02 (Hauptzollamt Hamburg-Stadt v. Kazimieras Viluckas and Ricardas Jonusas) A driver may be classed as the customs deb)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Joined Cases C-238/02 and C-246/02 (Hauptzollamt Hamburg-Stadt v. Kazimieras Viluckas and Ricardas Jonusas) A driver may be classed as the customs debtor for goods concealed in a vehicle without his knowledge (2004)
112   Annotation: , C-453/02 & C-462/02, (Joined Cases C-453/02 and C-462/02 (Edith Linneweber and Savvas Akritidis) Are games of chance and card games in or outside a casino similar? Opinion )
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Joined Cases C-453/02 and C-462/02 (Edith Linneweber and Savvas Akritidis) Are games of chance and card games in or outside a casino similar? Opinion of Advocate General Stix-Hackl (2004)
113   Annotation: , C-7/02&C-487/01, (Joined Cases C-7/02 (Holin Groep B.V. c.s. v. Staatssecretaris van Financien (State Secretary for Finance)) and C-487/01 (Gemeente Leusden and Staatss)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Joined Cases C-7/02 (Holin Groep B.V. c.s. v. Staatssecretaris van Financien (State Secretary for Finance)) and C-487/01 (Gemeente Leusden and Staatssecretaris van Financien) Legitimate expectation and legal certainty (2004)
114   Annotation: , Case C-137/02, (Case C-137/02 (Faxworld Vorgrundungsgesellschaft Peter Hunninghausen und Wolfgang Klein GbR) A business with the sole purpose of transferring its goin)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-137/02 (Faxworld Vorgrundungsgesellschaft Peter Hunninghausen und Wolfgang Klein GbR) A business with the sole purpose of transferring its going concern is nevertheless entitled to deduction (2004)
115   Annotation: , Case C-152/02, (Case C-152/02 (Terra Baubedarf-Handel) No retrospective realisation of deduction)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-152/02 (Terra Baubedarf-Handel) No retrospective realisation of deduction (2004)
116   Annotation: , Case C-17/01, (Case C-17/01 (Finanzamt Sulingen v. Walter Sudholz) A simplification measure allowing a flat-rate limit on the right to deduct VAT on vehicles not sol)
B.J.M. Terra, J Kajus in: A Guide to the European VAT Directives [Online], Amsterdam IBFD, Case C-17/01 (Finanzamt Sulingen v. Walter Sudholz) A simplification measure allowing a flat-rate limit on the right to deduct VAT on vehicles not solely used for business purposes is permitted (2004)
117   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)
118   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)
119   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)
120   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)