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6 World J. VAT/GST L. [i] (2017)

handle is hein.journals/wjvatl6 and id is 1 raw text is: World Journal of VAT/GST Law Volume 6 Number 1 May 2017 CONTENTS Article 1 When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU Matteo Mantovani New Zealand update 21 Recent GST developments in New Zealand Marie Pallot EU update 27 The value of the voucher directive on the EU VAT treatment of vouchers Ben J. M. Terra and Elze T. Terra Poland update 35 Poland's introduction of joint and several liability for a proxy filing a taxpayer's VAT registration form Malgorzata Sqk Case notes 42 Case C-518/14, ECLI:EU:C:2016:691-Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice Roland Ismer and Katharina Artinger 47 UberX drivers supply taxi travel and so must be registered for GST: Uber B.V. v Commissioner of Taxation [2017] FCA 110 Rebecca Millar EU update 55 The European Union's approach to VAT and e-commerce Stephen Dale and Venise Vincent