International double taxation should be to European VAT harmonization what tropical temperatures should be to the polar regions: a challenge of the natural laws of the universe and, at the same time, a wound inflicted to a fragile ecosystem. And yet, last June, both phenomena were officially recognized by international independent bodies: temperatures of 38 degrees Celsius were registered North of the Artic Pole, while the Court of Justice of the European Union (CJEU) delivered its judgment in KrakVet Marek Batko (Case C-276/18).
Source Kluwertaxblog
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