vrijstellingen:koepelvrijstelling
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Table of Contents
Koepelvrijstelling
1. Aantekeningen
2. Regelgeving
- Value Added Tax Committee, Working Paper No 654, taxud.d.1(2010)123337
3. Jurisprudentie
- DNB Banka
CJEU 21 September 2017, Case C-326/15, „DNB Bankaˮ AS v Valsts ieņēmumu dienests, ECLI:EU:C:2017:719 - Commission /Luxembourg (Independent Groups)
CJEU 4 May 2017, Case C-274/15, European Commission v Grand Duchy of Luxembourg, ECLI:EU:C:2017:333
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4. Literatuur
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