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The Resource CJEU - recent developments in value added tax 2014

CJEU - recent developments in value added tax 2014

Contributor
Summary
This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, it analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important and recent judgments of the Court of Justice of the European Union
Language
eng
Work
Publication
Extent
XII, 243 p.
Contents
  • The European Court of Justice and VAT : the European Commission's perspective
  • Victoria Sánchez, A.
  • ; p. 3-20
  • A Court's perspective on recent CJEU case law : the Court of Justice's latest judgments on direct effect of the VAT Directive's provisions
  • Maderbacher, G.
  • ; p. 21-28
  • An American perspective on European VAT and the role of the CJEU
  • van Brederode, R.F.
  • ; p. 29-50
  • CJEU and VAT - the big picture : a business perspective
  • Needham, C.
  • ; p. 51-57
  • Taxable persons : VAT grouping and fixed establishments
  • Pfeiffer, S.
  • ; p. 61-84
  • Taxable supplies
  • Lamensch, M.
  • ; p. 87-102
  • Tax base - tax rate(s)
  • Parolini, A.
  • ; p. 105-126
  • Written comment to the keynote paper Tax base - tax rate
  • Salo, M.
  • ; p. 127-130
  • VAT exemptions
  • Amand, C.
  • ; p. 133-150
  • VAT deductions
  • Herbain, C.
  • ; p. 153-170
  • Fraud and abuse in recent CJEU case law on VAT
  • Lang, M.
  • Turic, D.
  • ; p. 173-187
  • Abuse in VAT further defined
  • Lejeune, I.
  • ; p. 189-200
  • Liability of taxpayers involved in VAT fraud
  • Centore, P.
  • ; p. 203-230
  • Reverse charge : the only and definitive system for preventing losses of VAT revenues? The CJEU vision on reverse charge
  • Álvarez Suso, M.
  • ; p. 231-243
Isbn
9783707333404
Instance
Label
CJEU - recent developments in value added tax 2014
Title
CJEU - recent developments in value added tax 2014
Contributor
Subject
Language
eng
Summary
This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, it analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important and recent judgments of the Court of Justice of the European Union
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 92
  • no. 92
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • VAT group
  • fixed establishment
  • VAT harmonization
  • VAT exemption
  • VAT deduction
  • VAT fraud
  • reverse charge mechanism
Label
CJEU - recent developments in value added tax 2014
Instantiates
Publication
Contents
  • The European Court of Justice and VAT : the European Commission's perspective
  • Victoria Sánchez, A.
  • ; p. 3-20
  • A Court's perspective on recent CJEU case law : the Court of Justice's latest judgments on direct effect of the VAT Directive's provisions
  • Maderbacher, G.
  • ; p. 21-28
  • An American perspective on European VAT and the role of the CJEU
  • van Brederode, R.F.
  • ; p. 29-50
  • CJEU and VAT - the big picture : a business perspective
  • Needham, C.
  • ; p. 51-57
  • Taxable persons : VAT grouping and fixed establishments
  • Pfeiffer, S.
  • ; p. 61-84
  • Taxable supplies
  • Lamensch, M.
  • ; p. 87-102
  • Tax base - tax rate(s)
  • Parolini, A.
  • ; p. 105-126
  • Written comment to the keynote paper Tax base - tax rate
  • Salo, M.
  • ; p. 127-130
  • VAT exemptions
  • Amand, C.
  • ; p. 133-150
  • VAT deductions
  • Herbain, C.
  • ; p. 153-170
  • Fraud and abuse in recent CJEU case law on VAT
  • Lang, M.
  • Turic, D.
  • ; p. 173-187
  • Abuse in VAT further defined
  • Lejeune, I.
  • ; p. 189-200
  • Liability of taxpayers involved in VAT fraud
  • Centore, P.
  • ; p. 203-230
  • Reverse charge : the only and definitive system for preventing losses of VAT revenues? The CJEU vision on reverse charge
  • Álvarez Suso, M.
  • ; p. 231-243
Extent
XII, 243 p.
Isbn
9783707333404
Label
CJEU - recent developments in value added tax 2014
Publication
Contents
  • The European Court of Justice and VAT : the European Commission's perspective
  • Victoria Sánchez, A.
  • ; p. 3-20
  • A Court's perspective on recent CJEU case law : the Court of Justice's latest judgments on direct effect of the VAT Directive's provisions
  • Maderbacher, G.
  • ; p. 21-28
  • An American perspective on European VAT and the role of the CJEU
  • van Brederode, R.F.
  • ; p. 29-50
  • CJEU and VAT - the big picture : a business perspective
  • Needham, C.
  • ; p. 51-57
  • Taxable persons : VAT grouping and fixed establishments
  • Pfeiffer, S.
  • ; p. 61-84
  • Taxable supplies
  • Lamensch, M.
  • ; p. 87-102
  • Tax base - tax rate(s)
  • Parolini, A.
  • ; p. 105-126
  • Written comment to the keynote paper Tax base - tax rate
  • Salo, M.
  • ; p. 127-130
  • VAT exemptions
  • Amand, C.
  • ; p. 133-150
  • VAT deductions
  • Herbain, C.
  • ; p. 153-170
  • Fraud and abuse in recent CJEU case law on VAT
  • Lang, M.
  • Turic, D.
  • ; p. 173-187
  • Abuse in VAT further defined
  • Lejeune, I.
  • ; p. 189-200
  • Liability of taxpayers involved in VAT fraud
  • Centore, P.
  • ; p. 203-230
  • Reverse charge : the only and definitive system for preventing losses of VAT revenues? The CJEU vision on reverse charge
  • Álvarez Suso, M.
  • ; p. 231-243
Extent
XII, 243 p.
Isbn
9783707333404

Subject

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