Sentences with phrase «manner in vat»

Under Tax: Indirect Tax: Earns praise for his effective client manner in VAT cases.

Peter has helped private clients with a great range of VAT issues, from Assessments to Zero - rating and «Earns praise for his effective client manner in VAT cases» and «expertise in EU law» (Chambers UK).

Not exact matches

I do not have the projections worked out, but I do hope the increase in both the personal allowance and VAT happens in a manner which enhances the fairness of the former while tempering the unfairness of the latter.

The Court, however, leaves it up to the referring court to assess whether (1) the Italian system has the effect of neutralizing this «effective and dissuasive penalization» in a «considerable number of cases» (§ 47) and (2) whether the discussed provisions apply to cases of VAT evasion in the same manner as they apply to fraud affecting the Italian Republic's own financial interests.

The CJEU's reasoning mainly focuses on the third question, considering this to be the «essence» of Italian's judge's request, and reformulates the question as follows: «does a national rule such as that established by the provisions at issue [amount] to an impediment to the effective fight against VAT evasion in the Member State concerned, in a manner incompatible with Directive 2006/112 and, more generally, with EU law» (§ 34)?

As a consequence of these statements, even though the Member States have «freedom to choose the applicable penalties» between administrative and criminal penalties, the last ones may be necessary to «combat serious cases of VAT evasion in an effective and dissuasive manner» (§ 39).