Essays about: "art 44 RVD"

Found 1 essay containing the words art 44 RVD.

  1. 1. Article 44 RVD as the main rule for intra-Community place of supply of services B2B: legal issues arising at its application. Is the implementation in Italy in line with article 44 RVD and the EU laws?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Patrizia Michelini; [2013]
    Keywords : art 44 RVD; Law and Political Science;

    Abstract : This Thesis is aimed at clarifying the meaning of article 44 RVD in order to determine which legal issues arise at its implementation, both at European and at Italian level. Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. READ MORE