VAT Treatment of the Assignment of Debt

Type

Journal

Author

Zutt, J.; Plattel, A.

Country

European Union

Published Date

December 12, 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 6

DOI

https://doi.org/10.59403/2kxp1kb

Document

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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.

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VAT Treatment of the Assignment of Debt