Exclusion from the VAT regime of income from investments performed by a taxable person not acting as such or outside of the scope of VAT. Reversal of preceding case law

CE 29 décembre 1995, Sté Sudfer (ex. GTMF)

Published in

- Revue de droit fiscal, 1996, n° 8 (n° 221), concl. P. Martin
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- Les grands arrêts de la jurisprudence fiscale, Dalloz, 4e édition, n° 41, p. 666
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Note

- RJF, 1996, n° 2, n° 106, Chr. Goulard, p. 91
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