Translated title of the contribution | Reverse Charge and Limits to VAT Deductions |
---|---|
Original language | Italian |
Pages (from-to) | 892 – 904 |
Number of pages | 12 |
Journal | Rassegna Tributaria |
Volume | 3 |
Publication status | Published - 2008 |
Externally published | Yes |
Keywords
- VAT deduction, reverse charge, Ecotrade case, effectiveness, proportionality