Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? Pending the ECJ Climate Corporation Emissions Trading Case

Lamensch, Marie
(2022) International V A T Monitor — Vol. 33, n° 3, p. 1 (2022)

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Critical analysis of a pending case concerning VAT carousel fraud involving services
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Lamensch, M. (2022). Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? Pending the ECJ Climate Corporation Emissions Trading Case. International V A T Monitor, 33(3), 1. https://hdl.handle.net/2078.5/100126 (Original work published 2022)