The DuoDecad Case – A New Function for the ECJ?

Journal
Leur, M. van de
European Union
International VAT Monitor 2022 (Volume 33), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this Column, the author discusses the Opinion of Advocate General Kokott in the ECJ’s DuoDecad case, which concerns the place of supply of services and the possibility of double taxation because of different qualifications.