Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Customs & Excise Commissioners v DFDS A/S
Judgment date: 20/02/1997
Court: ECJ
Judge: de Almeida, Sevon, Edward, Puissochet, Wathelet and La Pergola
Citation:
[1997] 1 WLR 1037;
[1997] All ER (EC) 342;
[1997] ECR I-1005;
[1997] STC 384;
Catchwords: Taxation and revenue; Sales tax; Value added tax; Liability for value added tax in state where agent of company operates;