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The Resource CJEU - recent developments in value added tax 2020

CJEU - recent developments in value added tax 2020

Label
CJEU - recent developments in value added tax 2020
Title
CJEU - recent developments in value added tax 2020
Creator
Contributor
Subject
Language
eng
Summary
This book analyses selected topics by examining the most prominent and recent judgments of the Court of Justice of the European Union (ECJ). It examines e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, deductions and which direction the ECJ goes
http://bibfra.me/vocab/lite/collectionName
ECJ - recent developments in value added tax
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kofler, G.W
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Spies, K
  • Staringer, C
  • Kuniga, I
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • 129
  • 129
http://library.link/vocab/subjectName
  • VAT
  • indirect tax
  • VAT deduction
  • ECJ case law
  • VAT rate
  • financial services
  • VAT exemption
  • joint and several liability
  • good faith
  • taxable person
  • retail sales tax
  • dispute resolution
Label
CJEU - recent developments in value added tax 2020
Instantiates
Publication
Contents
  • Joint and several liability rules in EU VAT law
  • Spies, K.
  • ; p. 1-31
  • Good faith and legitimate expectations in VAT
  • Hilten, M.E. van
  • ; p. 33-46
  • VAT treatment of financial services in the EU
  • Cornielje, S.B.
  • ; p. 47-74
  • VAT and financial supplies : options for reform
  • Krever, R.
  • ; p. 75-85
  • Comments on session 2: VAT treatment of financial services
  • Wathelet, M.
  • ; p. 87-92
  • CJEU case law on taxable persons and related issues in 2020
  • Pfeiffer, S.
  • ; p. 93-103
  • Comments on session 3: A US state retail sales tax perspective
  • Hellerstein, W.
  • ; p. 105-109
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • Erp, H. van.
  • ; p. 111-142
  • Comments on session 4: Taxable transactions in VAT law – recent case law of the CJEU
  • Sanderson, P.
  • ; p. 143-147
  • Taxable amount and VAT rates
  • Doesum, A. van
  • Nellen, F.J.G.
  • ; p. 149-178
  • Comments on session 5: Tax base/tax rate in VAT law – recent case law of the CJEU
  • Sammut, J.
  • ; p. 179-183
  • Exemptions in VAT law – recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 185-212
  • Right to deduct
  • Lamensch, M.C.S.
  • ; p. 213-240
  • Comments on session 7: Input VAT deductions revised
  • Verouden, I.
  • ; p. 241-245
  • 51 years of case law in VAT: time for EU dispute prevention/resolution mechanisms and specialized judges to stop the inflation of VAT cases
  • Lejeune, I.
  • ; p. 247-272
  • Comments on session 8: Recent case law of the CJEU in the area of VAT – in which direction Is the CJEU going?
  • Wathelet, M.
  • ; p. 273-277
Extent
XIV, 285 p.
Isbn
9783707345322
Label
CJEU - recent developments in value added tax 2020
Publication
Contents
  • Joint and several liability rules in EU VAT law
  • Spies, K.
  • ; p. 1-31
  • Good faith and legitimate expectations in VAT
  • Hilten, M.E. van
  • ; p. 33-46
  • VAT treatment of financial services in the EU
  • Cornielje, S.B.
  • ; p. 47-74
  • VAT and financial supplies : options for reform
  • Krever, R.
  • ; p. 75-85
  • Comments on session 2: VAT treatment of financial services
  • Wathelet, M.
  • ; p. 87-92
  • CJEU case law on taxable persons and related issues in 2020
  • Pfeiffer, S.
  • ; p. 93-103
  • Comments on session 3: A US state retail sales tax perspective
  • Hellerstein, W.
  • ; p. 105-109
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • Erp, H. van.
  • ; p. 111-142
  • Comments on session 4: Taxable transactions in VAT law – recent case law of the CJEU
  • Sanderson, P.
  • ; p. 143-147
  • Taxable amount and VAT rates
  • Doesum, A. van
  • Nellen, F.J.G.
  • ; p. 149-178
  • Comments on session 5: Tax base/tax rate in VAT law – recent case law of the CJEU
  • Sammut, J.
  • ; p. 179-183
  • Exemptions in VAT law – recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 185-212
  • Right to deduct
  • Lamensch, M.C.S.
  • ; p. 213-240
  • Comments on session 7: Input VAT deductions revised
  • Verouden, I.
  • ; p. 241-245
  • 51 years of case law in VAT: time for EU dispute prevention/resolution mechanisms and specialized judges to stop the inflation of VAT cases
  • Lejeune, I.
  • ; p. 247-272
  • Comments on session 8: Recent case law of the CJEU in the area of VAT – in which direction Is the CJEU going?
  • Wathelet, M.
  • ; p. 273-277
Extent
XIV, 285 p.
Isbn
9783707345322

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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