Presentation of 100 cases of the European Court of Justice, categorised by topic.
Covering the following topics:
- 1. General principles: primacy/direct effect and neutrality, Ancillary transactions
- 2. Direct link: free and onerous transactions
- 3. Free transactions
- 4. Taxable persons
- 5. Supplies of goods and services, Indemnities
- 6. Supplies location
- 7. Going concerns
- 8. Intra-EU transactions
- 9. Exemptions
- 10. Taxable base/Tax accrual
- 11. Deductions
- 12. Tax procedures
Source Francisco Javier Sánchez Gallardo
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