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Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case

In the Credit Lyonnais case, the CJEU concluded that the proportion of input VAT deduction on mixed-use goods and services is to be calculated by taking into account the output supplies carried out by establishments located within the same territory only. This interpretation of the VAT Directive leads to a different treatment of domestic and foreign branches and is, hence, questionable in the light of the freedom of establishment. This paper analyses the impact of the fundamental freedoms on VAT law in general and possible reasons behind the interpretation chosen by the Court in the Credit Lyonnais case more specifically.

Identiferoai:union.ndltd.org:VIENNA/oai:epub.wu-wien.ac.at:6331
Date05 1900
CreatorsSpies, Karoline
PublisherTaylor & Francis Group
Source SetsWirtschaftsuniversität Wien
LanguageEnglish
Detected LanguageEnglish
TypeArticle, PeerReviewed
Formatapplication/pdf
RightsCreative Commons: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Relationhttp://dx.doi.org/10.1080/20488432.2018.1460970, https://www.tandfonline.com/, http://epub.wu.ac.at/6331/

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