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The Resource CJEU - recent developments in value added tax 2019

CJEU - recent developments in value added tax 2019

Creator
Contributor
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
Language
  • eng
  • eng
Work
Publication
Extent
XIV, 314 p.
Note
This publication is based upon the cases presented and the issues raised at the conference "Court of Justice of the European Union : recent VAT case law" in Vienna (Austria) on [date]
Contents
  • Abuse vs. fraud in VAT : legal basis and legal consequences
  • Wäger, C.
  • ; p. 3-22
  • The ne bis in idem principle and VAT
  • Elgaard, K.K. Egholm
  • ; p. 23-57
  • Comment on session 1 : fundamental principles and VAT
  • Wathelet, M.
  • ; p. 59-65
  • A US perspective on the ne bis in idem principle in tax cases
  • Hellerstein, W.
  • ; p. 67-74
  • Administrative cooperation and taxpayer rights
  • Wöhrer, V.
  • ; p. 77-107
  • Joint audits
  • Čičin-Šain, N.
  • ; p. 109-123
  • CJEU case law on taxable persons and related issues in 2019
  • Pfeiffer, S.
  • Spies, K.
  • ; p. 127-150
  • Taxable and non-taxable activities
  • Kesteren, H.W.M. van
  • Erp, H. van
  • ; p. 153-176
  • Taxable amount and VAT rates
  • Nellen, F.J.G.
  • Doesum, A.J. van
  • ; p. 179-208
  • Comments on taxable amount and VAT rates
  • Sanderson, P.
  • ; p. 209-215
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 219-241
  • Input VAT deduction
  • Heber, C.
  • ; p. 245-265
  • 50 years of case law in VAT : in what direction is the CJEU going?
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 269-299
  • Comment on session 8 : recent case law of the CJEU in the area of VAT - in what direction is the CJEU going?
  • Wathelet, M.
  • ; p. 301-307
Isbn
9783707342901
Instance
Label
CJEU - recent developments in value added tax 2019
Title
CJEU - recent developments in value added tax 2019
Creator
Contributor
Subject
Language
  • eng
  • 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
  • North America
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Kofler, G.W
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Spies, K
  • Staringer, C
  • Pillet, P
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 123
  • Band 123
http://library.link/vocab/subjectName
  • VAT
  • VAT fraud
  • ne bis in idem
  • case law
  • taxpayer rights
  • joint audit
  • ECJ case law
  • VAT rate
  • VAT exemption
  • input VAT
  • VAT deduction
  • tax base
Label
CJEU - recent developments in value added tax 2019
Instantiates
Publication
Note
This publication is based upon the cases presented and the issues raised at the conference "Court of Justice of the European Union : recent VAT case law" in Vienna (Austria) on [date]
Contents
  • Abuse vs. fraud in VAT : legal basis and legal consequences
  • Wäger, C.
  • ; p. 3-22
  • The ne bis in idem principle and VAT
  • Elgaard, K.K. Egholm
  • ; p. 23-57
  • Comment on session 1 : fundamental principles and VAT
  • Wathelet, M.
  • ; p. 59-65
  • A US perspective on the ne bis in idem principle in tax cases
  • Hellerstein, W.
  • ; p. 67-74
  • Administrative cooperation and taxpayer rights
  • Wöhrer, V.
  • ; p. 77-107
  • Joint audits
  • Čičin-Šain, N.
  • ; p. 109-123
  • CJEU case law on taxable persons and related issues in 2019
  • Pfeiffer, S.
  • Spies, K.
  • ; p. 127-150
  • Taxable and non-taxable activities
  • Kesteren, H.W.M. van
  • Erp, H. van
  • ; p. 153-176
  • Taxable amount and VAT rates
  • Nellen, F.J.G.
  • Doesum, A.J. van
  • ; p. 179-208
  • Comments on taxable amount and VAT rates
  • Sanderson, P.
  • ; p. 209-215
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 219-241
  • Input VAT deduction
  • Heber, C.
  • ; p. 245-265
  • 50 years of case law in VAT : in what direction is the CJEU going?
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 269-299
  • Comment on session 8 : recent case law of the CJEU in the area of VAT - in what direction is the CJEU going?
  • Wathelet, M.
  • ; p. 301-307
Extent
XIV, 314 p.
Isbn
9783707342901
Note
20200922
Label
CJEU - recent developments in value added tax 2019
Publication
Note
This publication is based upon the cases presented and the issues raised at the conference "Court of Justice of the European Union : recent VAT case law" in Vienna (Austria) on [date]
Contents
  • Abuse vs. fraud in VAT : legal basis and legal consequences
  • Wäger, C.
  • ; p. 3-22
  • The ne bis in idem principle and VAT
  • Elgaard, K.K. Egholm
  • ; p. 23-57
  • Comment on session 1 : fundamental principles and VAT
  • Wathelet, M.
  • ; p. 59-65
  • A US perspective on the ne bis in idem principle in tax cases
  • Hellerstein, W.
  • ; p. 67-74
  • Administrative cooperation and taxpayer rights
  • Wöhrer, V.
  • ; p. 77-107
  • Joint audits
  • Čičin-Šain, N.
  • ; p. 109-123
  • CJEU case law on taxable persons and related issues in 2019
  • Pfeiffer, S.
  • Spies, K.
  • ; p. 127-150
  • Taxable and non-taxable activities
  • Kesteren, H.W.M. van
  • Erp, H. van
  • ; p. 153-176
  • Taxable amount and VAT rates
  • Nellen, F.J.G.
  • Doesum, A.J. van
  • ; p. 179-208
  • Comments on taxable amount and VAT rates
  • Sanderson, P.
  • ; p. 209-215
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 219-241
  • Input VAT deduction
  • Heber, C.
  • ; p. 245-265
  • 50 years of case law in VAT : in what direction is the CJEU going?
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 269-299
  • Comment on session 8 : recent case law of the CJEU in the area of VAT - in what direction is the CJEU going?
  • Wathelet, M.
  • ; p. 301-307
Extent
XIV, 314 p.
Isbn
9783707342901
Note
20200922

Subject

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