EEC – Turnover tax – Retroactive effect of amendment to Directive – Taxpayer did not charge tax to clients relying on exemption afforded by Directive – Amending Directive postponed obligation to implement Directive – Whether taxpayer could rely on Directive before notification of amendment – Sixth Council Directive (77/388/EEC), Art. 13B(d)(1) – Ninth Council Directive (78/583/EEC), Art. 1.
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