Developments in the Interpretation of the CJEU on the Taxation of Turnover (Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato)

Annali IFE 2020, Università degli Studi Suor Orsola Benincasa, Naples 2022

Posted: 27 Jun 2022

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Pasquale Pistone

International Bureau of Fiscal Documentation (IBFD); Vienna University of Economics and Business

Date Written: June 16, 2022

Abstract

English Abstract:  This study aims at identifying the main trends of the CJEU’s case law in 2020, focusing on the decisions on turnover taxes.

Italian Abstract: Questo studio identifica le principali tendenze della giurisprudenza della CGUE nel 2020, concentrandosi sulle decisioni in materia di tassazione del fatturato.

Keywords: Taxation, Tax Law, European Taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix and Pistone, Pasquale, Developments in the Interpretation of the CJEU on the Taxation of Turnover (Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato) (June 16, 2022). Annali IFE 2020, Università degli Studi Suor Orsola Benincasa, Naples 2022 , Available at SSRN: https://ssrn.com/abstract=4138130

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Amsterdam, 1019 DW
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+31205540100 (Phone)

Law School - Catholic University of Portugal (UCP) ( email )

Lisboa
Portugal
0650446433 (Phone)
4760-164 (Fax)

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

Pasquale Pistone

International Bureau of Fiscal Documentation (IBFD) ( email )

Rietlandpark 301
Amsterdam, 1019 DW
Netherlands

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

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