European Union The necessity criterion: a curse or a blessing? – An analysis of the scope of the necessity criterion and the possible applicability of this criterion in group relationships 08 May 202175 views1 min read By LSMM van Gennep MSc Post-Master Indirect Taxes Source: europesefiscalestudies.nl Should the quick fix regarding a valid VAT number be fixed quickly? The confusion after the Morgan Stanley judgment: the problem of the pro rata right of deduction at a main house and permanent establishment – An investigation into the (in) clarity after the Morgan Stanley judgment
