The Resource CJEU - recent developments in value added tax 2019
CJEU - recent developments in value added tax 2019
Resource Information
The item CJEU - recent developments in value added tax 2019 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 2019 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 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
- Extent
- XIV, 314 p.
- 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
- Label
- CJEU - recent developments in value added tax 2019
- Title
- CJEU - recent developments in value added tax 2019
- Language
- 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
- 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
- Label
- CJEU - recent developments in value added tax 2019
- 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
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