August 2019

INTERNATIONAL DECISIONS IN VAT/GST

Ishaan Patkar
Chartered Accountant

This  article  introduces case laws  on  VAT  /  GST developing  in various parts of the world.  After each decision,  the  compiler  has given  in  a  note  stating ‘Principles applicable to Indian  law’.  This note draws attention  to  specific  propositions  and  contextualises the decision in the Indian  scenario. It goes without saying that the legal provisions in India and abroad may not be identical  and  therefore the decisions should  be read accordingly. These determinations intend  to give a perspective on global  developments, reading  them  in  juxtaposition  with  the  Indian  GST law would add value to local reader.

 

I. EU VAT/UK VAT

 

1   Nexus – Inputs and output supply – Whether University carrying on ‘economic activity’?

 

Revenue and Customs Commissioners vs. The Chancellor, Masters and Scholars of the University of Cambridge [Judgement date

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