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BIBTEX RIS

Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) v. Finanzamt Plauen – VAT Triangulation v. Drop Shipments

2013; RELX Group (Netherlands); Linguagem: Inglês

10.2139/ssrn.2281260

ISSN

1556-5068

Autores

Richard Thompson Ainsworth,

Tópico(s)

EU Law and Policy Analysis

Resumo

In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance obligations as if it was a middleman in an American drop shipment.

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