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Table of Contents

Koepelvrijstelling

  1. Aantekeningen
  2. Regelgeving
  3. Jurisprudentie
  4. Literatuur

1. Aantekeningen

2. Regelgeving

  • Value Added Tax Committee, 25 May 2004, Working paper No 450, TAXUD/1650/04-EN
  • Value Added Tax Committee, 2 September 2004, Working Document No 467, Minutes 74th Meeting 29 June 2004
  • Value Added Tax Committee, 12 november 2009, Working Paper No 634 Final, 88th meeting of the VAT committee 13 and 14 July 2009, Guidelines from the meeting, taxud.d.1(2009)358416-EN
  • Value Added Tax Committee, 3 March 2010, Working Paper No 654, taxud.d.1(2010)123337

3. Jurisprudentie

  • ECLI:NL:GHDHA:2021:1569
  • DNB Banka
    CJEU 21 September 2017, Case C-326/15, „DNB Bankaˮ AS v Valsts ieņēmumu dienests, ECLI:EU:C:2017:719
  • Commission /Luxembourg (Independent Groups)
    CJEU 4 May 2017, Case C-274/15, European Commission v Grand Duchy of Luxembourg, ECLI:EU:C:2017:333
  • Aviva
    CJEU 21 September 2017, Case C-605/15, Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie, ECLI:EU:C:2017:718

4. Literatuur

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