Capital Contributions: VAT Neutrality, Economic Reality and Legal Certainty

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	EU Value Added Tax and Beyond
Subtitle of host publication	Essays in honour of Ben Terra
Editors	Marta Papis-Almansa
Place of Publication	Amsterdam
Publisher	International Bureau of Fiscal Documentation (IBFD)
Chapter	1
Pages	3-34
Number of pages	32
Volume	1
Edition	1
ISBN (Electronic)	978-90-8722819-4
ISBN (Print)	978-90-8722818-7
DOIs	https://doi.org/10.59403/1gx5n73001
Publication status	Published - 13 Jul 2023

Access to Document

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title = "Capital Contributions: VAT Neutrality, Economic Reality and Legal Certainty",

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