ECJ rejects bank's computation of the deductible proportion of input VAT in relation to turnover carried out by its branches located in other Member States or third countries: CJEU, 1st Chamber, 12 September 2013, in Case C-388/11 Crédit Lyonnais

Author： Sérandour Yolande  

Publisher： Hart Publishing

ISSN： 2048-8440

Source： World Journal of VAT/GST Law, Vol.3, Iss.1, 2014-05, pp. : 61-64

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