Fundamentals of EU VAT Law

Author: Ad van Doesum,Herman van Kesteren

Publisher: Kluwer Law International B.V.

ISBN: 9041170170

Category: Law

Page: 586

View: 9704

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Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.
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CJEU - Recent Developments in Value Added Tax 2016

Schriftenreihe IStR Band 105

Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Donato Raponi

Publisher: Linde Verlag GmbH

ISBN: 3709408776

Category: Law

Page: 370

View: 1077

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The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
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CJEU - Recent Developments in Value Added Tax 2017

Schriftenreihe IStR Band 109

Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet

Publisher: Linde Verlag GmbH

ISBN: 3709409543

Category: Law

Page: 408

View: 2906

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The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
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CJEU - Recent Developments in Value Added Tax 2018

Schriftenreihe IStR Band 115

Author: Michael Lang,Pasquale Pistone ,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet

Publisher: Linde Verlag GmbH

ISBN: 3709410355

Category: Law

Page: 336

View: 8358

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The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
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European Land Law

Author: Peter Sparkes

Publisher: Bloomsbury Publishing

ISBN: 1847313957

Category: Law

Page: 634

View: 9888

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In his remarkable, path-breaking new book, Peter Sparkes takes stock of the development of a distinctive body of European land law, taking as his starting point the idea that methods of land-holding permitted by a legal system both shape and reflect the attitudes of the land owners and society in general. However it quickly becomes very difficult to test that idea when the society in question is governed by an internal market composed of 30 countries (the EU-27, including Bulgaria and Romania, and the EEA-3), whose property systems differ so markedly and which reflect such widely differing cultures. Yet the internal market has already effected a gradual equalisation and standardisation across Europe as foreign capital spreads to create equality of yield. "We all become better off by joining a larger trading block but the social consequences will be profound: Brits will need to emigrate to the continent to afford a home, Bulgarians will need to make way for them along the Black Sea coast, and title deeds will be reshuffled all over Europe on a giant Monopoly board" writes the author in his preface, before embarking on a dispassionate examination of the beginning of that process of profound change. The opening chapters are devoted to an explanation of how the internal market has created a substantive European land law. Chapter 3 examines the rise of a distinctive European land law, and the development of conflicts principles applying to recovery of land. Chapters 5 to 9 on the marketing and sale of land focus upon Community competence on consumer protection. The decision to treat land as a product like any other in the Unfair Commercial Practices Directive will have wide ranging and far reaching implications and, apart from marketing of land and of timeshares, other chapters deal with conveyancing, contracting and the emerging market in mortgage credit. The book concludes with a miscellany of conflicts rules which are gradually coalescing and form the elements from which a substantive European land law can be forged. A number of topics which it is not possible to cover in detail (VAT, other taxes, environmental controls and agriculture) are touched on briefly, and the same is true of international aspects of trusts and succession.
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Fundamentals of Multinational Finance

Author: Michael H. Moffett,Arthur I. Stonehill,David K. Eiteman

Publisher: Prentice Hall

ISBN: 9780321541642

Category: Business & Economics

Page: 645

View: 6190

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As a future business leader, you will be confronted with myriad challenges that will test your ability to not only comprehend global markets but also to lead organizations through the constantly changing global environment. By grounding concepts in the context of illuminating case studies and real-world examples, Fundamentals of Multinational Finance familiarizes you with the core concepts and tools necessary to implement an effective global financial management strategy.
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