VAT Treatment of the Assignment of Debt

Journal
Author
Zutt, J.; Plattel, A.
Country
European Union
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors explore in this article whether a recent judgment of the European Court of Justice (ECJ) in Paulo Nascimento Consulting (Case C-692/17) shines new light on the current VAT treatment of the assignment of debt.