A Comparative Analysis of Certain Aspects of the Application of Hallmark C1

Journal
Polonska, T.
European Union
European Taxation 2020 (Volume 60), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author analyses the guidance, clarifications and any other communications that have, to date, been issued by Belgium, France, the Netherlands and the United Kingdom regarding their approach to the application of hallmark C1.