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technologie et réglementation technique - iate.europa.eu
47iisouthern african business review special edition tax stories 2015 pyott case: a lasting deposit for our tax heritage... 6The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits, received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved....
général - core.ac.uk - PDF: www.ajol.info
Returnable containers: an example of reverse logisticsConsiders the application of returnable containers as an example of reverse logistics....

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