Direct tax
Companies of different member states
Case Law –
Euro Park Service v Ministre des Finances et des Comptes publics (Case C-14/16) [2017] BTC 5
;
Jacob v Ministre des Finances et des Comptes publics; Ministre des Finances et des Comptes publics v Lassus (Joined Cases C-327/16 and C-421/16) [2018] BTC 14
Flat-rate scheme, interaction
Commentary –
Indirect Tax Reporter ¶55-350
Generally
Commentary –
Tax Reporter ¶101-300
Interaction with VAT
– see Interaction of taxes
Interest received
Commentary –
Indirect Tax Reporter ¶6-190
Late VAT refunds
Commentary –
Indirect Tax Reporter ¶6-170
Losses
Commentary –
Indirect Tax Reporter ¶7-025
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Penalties non-deductible
Commentary –
Indirect Tax Reporter ¶6-180
Theft, treatment
Commentary –
Indirect Tax Reporter ¶7-025
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher