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Archive:
Butler, Deborah
Showing 1 to 3 of 3 entries
Title
2004-09-01
The usefulness of the ‘direct link’ test in determining consideration for VAT purposes
Author (Person):
Butler, Deborah
Series Details:
EC Tax Review
Vol.13, No.3, 2004, p92-102
Published:
September 2004 (Last update: 01/09/2004)
2002-01-01
The VAT treatment of goods as non-monetary consideration: the approach taken by courts in the United Kingdom in the light of the general principles established by the European Court of Justice
Author (Person):
Butler, Deborah
Series Details:
EC Tax Review
Vol.11, No.4, 2002, p191-201
Published:
2002 (Last update: 01/01/2002)
2001-09-01
Non-monetary consideration in the context of VAT: the status of the judgment in Empire Stores v Commissioners of Customs and Excise in the light of later judgments
Author (Person):
Butler, Deborah
Series Details:
EC Tax Review
Vol.10, No.4, 2001, p234-241
Published:
September 2001 (Last update: 01/09/2001)