The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence
(2017) World Journal of VAT/GST Law — Vol. 6, n° 2, p. 129-137 (2017)
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Lamensch, M. (2017). The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence. World Journal of VAT/GST Law, 6(2), 129-137. https://doi.org/10.1080/20488432.2017.1407126 (Original work published 2017)