Abstract
In this article, the author analyses the European Court of Justice in Athesia Druck. The author takes the view that this judgment has done serious damage to the structure of the place-of-supply rules, in particular Art. 56 of the VAT Directive and, consequently, to the effective-use-and-enjoyment criterion laid down by Art. 58(b) of the Directive.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have