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The Resource CJEU - recent developments in value added tax 2015

CJEU - recent developments in value added tax 2015

Label
CJEU - recent developments in value added tax 2015
Title
CJEU - recent developments in value added tax 2015
Creator
Contributor
Subject
Language
eng
Summary
This book analyses 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
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. 99
  • Band 99
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • public corporate body
  • supply (VAT)
  • VAT rate
  • VAT exemption
  • VAT deduction
  • human rights
  • EU Charter of Fundamental Rights
Label
CJEU - recent developments in value added tax 2015
Instantiates
Publication
Contents
  • EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox
  • Feria, R. de la
  • ; p. 3-19
  • The use of soft law by the European VAT legislator, and what the CJEU makes of it
  • Lamensch, M.
  • ; p. 21-50
  • What does the CJEU leave the domestic courts to decide in the area of VAT? Myth and reality of the jurisdiction of domestic courts in VAT matters
  • Herbain, C.
  • ; p. 51-70
  • Implementation of CJEU judgments by domestic courts
  • Centore, P.
  • ; p. 71-80
  • Procedural law and substantive law in the case law of the CJEU - where to draw the line and what follows from this qualification
  • Traversa, E.
  • Ceci, E.
  • ; p. 81-100
  • Specialized tax courts in multijurisdictional systems : an American perspective
  • Hellerstein, W.
  • ; p. 101-126
  • Need for a reform : what goes beyond the power of the CJEU? In which areas is action by the legislator urgently needed?
  • Bouchard, J-C.
  • ; p. 127-134
  • The CJEU's approach in direct tax and VAT law : consistencies and divergences
  • Spies, K.
  • ; p. 135-176
  • Recent CJEU case law on taxable persons and public bodies
  • Pfeiffer, S.
  • ; p. 179-202
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • ; p. 205-231
  • Taxable and non-taxable supplies : comments from the New World
  • Millar, R.
  • ; p. 233-245
  • Taxable amount and VAT rates
  • Doesum, A. van
  • ; p. 249-272
  • Taxable amount and VAT rates : comments
  • Millar, R.
  • ; p. 273-281
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • ; p. 285-310
  • Deduction - from a direct to an indirect link test
  • Henkow, O.
  • ; p. 313-327
  • Comment to the discussion on CJEU's case law on deductions
  • Salo, M.
  • ; p. 329-331
  • The CJEU as guardian of the Charter of Fundamental Rights of the European Union
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 335-358
Extent
XII, 363 p.
Isbn
9783707335323
Label
CJEU - recent developments in value added tax 2015
Publication
Contents
  • EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox
  • Feria, R. de la
  • ; p. 3-19
  • The use of soft law by the European VAT legislator, and what the CJEU makes of it
  • Lamensch, M.
  • ; p. 21-50
  • What does the CJEU leave the domestic courts to decide in the area of VAT? Myth and reality of the jurisdiction of domestic courts in VAT matters
  • Herbain, C.
  • ; p. 51-70
  • Implementation of CJEU judgments by domestic courts
  • Centore, P.
  • ; p. 71-80
  • Procedural law and substantive law in the case law of the CJEU - where to draw the line and what follows from this qualification
  • Traversa, E.
  • Ceci, E.
  • ; p. 81-100
  • Specialized tax courts in multijurisdictional systems : an American perspective
  • Hellerstein, W.
  • ; p. 101-126
  • Need for a reform : what goes beyond the power of the CJEU? In which areas is action by the legislator urgently needed?
  • Bouchard, J-C.
  • ; p. 127-134
  • The CJEU's approach in direct tax and VAT law : consistencies and divergences
  • Spies, K.
  • ; p. 135-176
  • Recent CJEU case law on taxable persons and public bodies
  • Pfeiffer, S.
  • ; p. 179-202
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • ; p. 205-231
  • Taxable and non-taxable supplies : comments from the New World
  • Millar, R.
  • ; p. 233-245
  • Taxable amount and VAT rates
  • Doesum, A. van
  • ; p. 249-272
  • Taxable amount and VAT rates : comments
  • Millar, R.
  • ; p. 273-281
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • ; p. 285-310
  • Deduction - from a direct to an indirect link test
  • Henkow, O.
  • ; p. 313-327
  • Comment to the discussion on CJEU's case law on deductions
  • Salo, M.
  • ; p. 329-331
  • The CJEU as guardian of the Charter of Fundamental Rights of the European Union
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 335-358
Extent
XII, 363 p.
Isbn
9783707335323

Library Locations

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