The Resource CJEU - recent developments in value added tax 2014
CJEU - recent developments in value added tax 2014
Resource Information
The item CJEU - recent developments in value added tax 2014 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item CJEU - recent developments in value added tax 2014 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- 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
- Label
- CJEU - recent developments in value added tax 2014
- Title
- CJEU - recent developments in value added tax 2014
- 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
- 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
- Lang, M
- Series statement
-
- Series on International Tax Law
- Schriftenreihe zum Internationalen Steuerrecht
- Series volume
-
- Vol.
- Vol. 92
- Band 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CJEU---recent-developments-in-value-added-tax/RfMaz9paGIQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CJEU---recent-developments-in-value-added-tax/RfMaz9paGIQ/">CJEU - recent developments in value added tax 2014</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
