Coverart for item
The Resource CJEU - recent developments in value added tax 2017

CJEU - recent developments in value added tax 2017

Label
CJEU - recent developments in value added tax 2017
Title
CJEU - recent developments in value added tax 2017
Contributor
Subject
Language
eng
Summary
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. The book is divided into eight parts: (part I) The charter of fundamental rights of the European Union and VAT; (part II) Scope of VAT : the EU system in comparison to other jurisdictions; (part III) Taxable persons and related issues in VAT law; (part IV) Supply of goods and services in VAT law; (part V) Tax base/tax rate in VAT law; (part VI) Exemptions in VAT law; (part VII) Deductions in VAT law and, (part VIII) Trends in the VAT case law of the CJEU (2017)
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Pillet, P
Series statement
Series on International Tax Law
Series volume
109
http://library.link/vocab/subjectName
  • ECJ case law
  • case law
  • VAT
  • EU Charter of Fundamental Rights
  • GST
  • VAT system
  • digital economy
  • tax rate
  • VAT rate
  • input VAT
  • VAT deduction
  • VAT exemption
  • supply
Label
CJEU - recent developments in value added tax 2017
Instantiates
Publication
Contents
  • The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law
  • Kim, K.
  • Elgaard, E.
  • ; p. 3-45
  • Analysis of the case law of the European Union on VAT regarding arts. 47 to 50 of the charter and the use thereof in national case law
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 47-101
  • The scope of the EU VAT system : traditional & digital economy related questions
  • Lamensch, M.
  • ; p. 105 -131
  • Comment on "free" internet services
  • Pfeiffer, S.
  • ; p. 133 -140
  • Beyond the EU VAT : global perspectives on VAT/GST in the traditional and global economies
  • Millar, R.M.
  • Roeleveld, J.
  • Xu, Y. (Yan)
  • Yap, M.M.
  • ; p. 141-191
  • Taxable persons and flat-rate scheme for farmers : CJEU case law 2017
  • Pfeiffer, S.
  • ; p. 195-202
  • Taxable supply of goods and services
  • Kesteren, H.W.M. van
  • ; p. 205-231
  • Comments on CJEU case law on taxable transactions 2017 : the antiabuse doctrine (Cussens) and the sharing economy (UBER)
  • Álvarez Suso, M.
  • ; p. 233-247
  • Taxable amount & VAT rates
  • Doesum, A.J. van
  • Nellen, F.J.G.
  • ; p. 251-280
  • CJEU case law on taxable amount and tax rates 2017 - comments
  • Spies, K.
  • ; p. 281-294
  • Exemptions in VAT law - recent case law of the CJEU
  • Maunz, S.
  • ; p. 297-325
  • Input VAT deduction
  • Heber, C.
  • ; p. 329-351
  • CJEU case law on input VAT deduction in 2017 - comments
  • Spies, K.
  • ; p. 353-360
  • Trends in the VAT case law of the CJEU (2017)
  • Lejeune, I.
  • Peters, E. (Evy)
  • ; p. 363-381
Extent
XIV, 388 p.
Isbn
9783707339017
Label
CJEU - recent developments in value added tax 2017
Publication
Contents
  • The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law
  • Kim, K.
  • Elgaard, E.
  • ; p. 3-45
  • Analysis of the case law of the European Union on VAT regarding arts. 47 to 50 of the charter and the use thereof in national case law
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 47-101
  • The scope of the EU VAT system : traditional & digital economy related questions
  • Lamensch, M.
  • ; p. 105 -131
  • Comment on "free" internet services
  • Pfeiffer, S.
  • ; p. 133 -140
  • Beyond the EU VAT : global perspectives on VAT/GST in the traditional and global economies
  • Millar, R.M.
  • Roeleveld, J.
  • Xu, Y. (Yan)
  • Yap, M.M.
  • ; p. 141-191
  • Taxable persons and flat-rate scheme for farmers : CJEU case law 2017
  • Pfeiffer, S.
  • ; p. 195-202
  • Taxable supply of goods and services
  • Kesteren, H.W.M. van
  • ; p. 205-231
  • Comments on CJEU case law on taxable transactions 2017 : the antiabuse doctrine (Cussens) and the sharing economy (UBER)
  • Álvarez Suso, M.
  • ; p. 233-247
  • Taxable amount & VAT rates
  • Doesum, A.J. van
  • Nellen, F.J.G.
  • ; p. 251-280
  • CJEU case law on taxable amount and tax rates 2017 - comments
  • Spies, K.
  • ; p. 281-294
  • Exemptions in VAT law - recent case law of the CJEU
  • Maunz, S.
  • ; p. 297-325
  • Input VAT deduction
  • Heber, C.
  • ; p. 329-351
  • CJEU case law on input VAT deduction in 2017 - comments
  • Spies, K.
  • ; p. 353-360
  • Trends in the VAT case law of the CJEU (2017)
  • Lejeune, I.
  • Peters, E. (Evy)
  • ; p. 363-381
Extent
XIV, 388 p.
Isbn
9783707339017

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...