A Comparative Analysis of Certain Aspects of the Application of Hallmark C1

Journal
Author
Polonska, T.
Country
European Union
Published Date
Issue
European Taxation 2020 (Volume 60), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author analyses the guidance, clarifications and any other communications that have, to date, been issued by Belgium, France, the Netherlands and the United Kingdom regarding their approach to the application of hallmark C1.