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5 World J. VAT/GST L. [i] (2016)

handle is hein.journals/wjvatl5 and id is 1 raw text is: World Journal of VAT/GST Law Volume 5 Number 1 May 2016 CONTENTS Articles 1 The role of the 'Rationality Test' in attributing supplies of service to fixed establishments - A critical approach to Case C-605/12 (Welmory) Andrea Parolini and Andrea Rottoli 9 Soft law and EU VAT: From informal to inclusive governance? Marie Lamensch Reports 32 Australian GST update-2015 Chris Tang 42 Limitations on the right to credit input tax Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117 Rebecca Millar 48 Sveda-The increasing obscurity of the direct link test in EU VAT Judgment of the Court of Justice of the European Union of 22 October 2015 in Case C-126/14 - Sveda Oskar Henkow 55 VAT and forfeited advance payments: Where does the law stand following Air France-KLM? Air France-KLM (C-250/14) and Hop!-Brit Air SAS (C-289/14) v Minist~re des Finances et des Comptes publics, judgment of 23 December 2015 Stephen Dale

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