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Reverse-Charge Obligations of Recipients

其他書名	European Court of Justice Clarifies
出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=56L-zgEACAAJ&hl=&source=gbs_api

註釋In its decision rendered recently, the European Court of Justice ('ECJ') in the case of Tibor Farkas (C-564/15) has addressed an important issue relating to liability of recipients under the provisions of the European VAT regulations (as implemented in Hungry) and the penal consequence which befall non-compliance of such provisions. The ECJ addressed a practical issue which is very common even in India and therefore this judgement is of critical significance in the Indian context.