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The Resource CJEU - recent developments in value added tax 2016

CJEU - recent developments in value added tax 2016

Creator
Contributor
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. The book is divided into eight parts: (part I) Efficiency of the EU VAT System : infringement procedures; (part II) Efficiency of the EU VAT System : dispute resolution and dispute prevention; (part III) Taxable person; (part IV) Supply of goods and services; (part V) Tax base/tax rate; (part VI) Exemptions; (part VII) Deductions and, (part VIII) Trends in the VAT case law of the CJEU
Language
eng
Work
Publication
Extent
XIV, 356 p.
Contents
  • Preliminary ruling and infringement procedure in VAT : relationship, similarities and differences
  • Schima, B.
  • ; p. 3-11
  • Infringement procedure as a tool for VAT harmonization
  • Owsiany-Hornung, M.
  • ; p. 13-24
  • Infringement proceedings before the CJEU in VAT - rules and case law
  • Maderbacher, G.
  • ; p. 25-36
  • The role of the Commission in infringement proceedings : obligations, rights and practical approach
  • Victoria Sánchez, A.
  • ; p. 37-42
  • The role of Member States in infringement proceedings
  • Koppensteiner, F.
  • ; p. 43-61
  • Dispute resolution and dispute prevention under the EU VAT : a global perspective
  • Hellerstein, W.
  • ; p. 65-79
  • Dispute resolution and dispute prevention
  • Bouchard, J-C.
  • ; p. 81-89
  • Dispute resolution in VAT : status quo under the EU VAT Directive and room for improvement
  • Spies, K.
  • ; p. 91-127
  • Dispute prevention : advance (cross-border) rulings : experience of the pilot project and the way forward
  • Raponi, D.
  • Vitale, F.
  • ; p. 129-137
  • VAT grouping - consequences of Nigl and follow-up on Skandia America
  • Pfeiffer, S.
  • ; p. 141-155
  • VAT grouping - a comment
  • Heber, C.
  • ; p. 157-162
  • When is a public activity an economic activity?
  • Henkow, O.
  • ; p. 163-175
  • Recent CJEU case Law on public bodies - a comment
  • Heber, C.
  • ; p. 177-189
  • A never ending story : the activities of public entities and the subsidies received by private entities in the recent CJEU jurisprudence on VAT
  • Álvarez Suso, M.
  • ; p. 191-205
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • ; p. 209-238
  • Taxable amount and VAT rates
  • Doesum, A. van
  • Nellen, F.
  • ; p. 241-254
  • Adjustments of the taxable amount - comments
  • Centore, P.
  • ; p. 255-263
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 267-291
  • Right to deduct
  • Lamensch, M.
  • ; p. 295-315
  • Trends in the VAT case law of the CJEU
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 319-350
Isbn
9783707336986
Instance
Label
CJEU - recent developments in value added tax 2016
Title
CJEU - recent developments in value added tax 2016
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. The book is divided into eight parts: (part I) Efficiency of the EU VAT System : infringement procedures; (part II) Efficiency of the EU VAT System : dispute resolution and dispute prevention; (part III) Taxable person; (part IV) Supply of goods and services; (part V) Tax base/tax rate; (part VI) Exemptions; (part VII) Deductions and, (part VIII) Trends in the VAT case law of the CJEU
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
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Raponi, D
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 105
  • Band 105
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • infringement procedure (EU)
  • dispute resolution
  • advance tax ruling
  • taxable person
  • VAT group
  • public sector
  • subsidy
  • supply (VAT)
  • tax base
  • tax rate
  • VAT exemption
  • VAT deduction
  • VAT harmonization
Label
CJEU - recent developments in value added tax 2016
Instantiates
Publication
Contents
  • Preliminary ruling and infringement procedure in VAT : relationship, similarities and differences
  • Schima, B.
  • ; p. 3-11
  • Infringement procedure as a tool for VAT harmonization
  • Owsiany-Hornung, M.
  • ; p. 13-24
  • Infringement proceedings before the CJEU in VAT - rules and case law
  • Maderbacher, G.
  • ; p. 25-36
  • The role of the Commission in infringement proceedings : obligations, rights and practical approach
  • Victoria Sánchez, A.
  • ; p. 37-42
  • The role of Member States in infringement proceedings
  • Koppensteiner, F.
  • ; p. 43-61
  • Dispute resolution and dispute prevention under the EU VAT : a global perspective
  • Hellerstein, W.
  • ; p. 65-79
  • Dispute resolution and dispute prevention
  • Bouchard, J-C.
  • ; p. 81-89
  • Dispute resolution in VAT : status quo under the EU VAT Directive and room for improvement
  • Spies, K.
  • ; p. 91-127
  • Dispute prevention : advance (cross-border) rulings : experience of the pilot project and the way forward
  • Raponi, D.
  • Vitale, F.
  • ; p. 129-137
  • VAT grouping - consequences of Nigl and follow-up on Skandia America
  • Pfeiffer, S.
  • ; p. 141-155
  • VAT grouping - a comment
  • Heber, C.
  • ; p. 157-162
  • When is a public activity an economic activity?
  • Henkow, O.
  • ; p. 163-175
  • Recent CJEU case Law on public bodies - a comment
  • Heber, C.
  • ; p. 177-189
  • A never ending story : the activities of public entities and the subsidies received by private entities in the recent CJEU jurisprudence on VAT
  • Álvarez Suso, M.
  • ; p. 191-205
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • ; p. 209-238
  • Taxable amount and VAT rates
  • Doesum, A. van
  • Nellen, F.
  • ; p. 241-254
  • Adjustments of the taxable amount - comments
  • Centore, P.
  • ; p. 255-263
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 267-291
  • Right to deduct
  • Lamensch, M.
  • ; p. 295-315
  • Trends in the VAT case law of the CJEU
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 319-350
Extent
XIV, 356 p.
Isbn
9783707336986
Label
CJEU - recent developments in value added tax 2016
Publication
Contents
  • Preliminary ruling and infringement procedure in VAT : relationship, similarities and differences
  • Schima, B.
  • ; p. 3-11
  • Infringement procedure as a tool for VAT harmonization
  • Owsiany-Hornung, M.
  • ; p. 13-24
  • Infringement proceedings before the CJEU in VAT - rules and case law
  • Maderbacher, G.
  • ; p. 25-36
  • The role of the Commission in infringement proceedings : obligations, rights and practical approach
  • Victoria Sánchez, A.
  • ; p. 37-42
  • The role of Member States in infringement proceedings
  • Koppensteiner, F.
  • ; p. 43-61
  • Dispute resolution and dispute prevention under the EU VAT : a global perspective
  • Hellerstein, W.
  • ; p. 65-79
  • Dispute resolution and dispute prevention
  • Bouchard, J-C.
  • ; p. 81-89
  • Dispute resolution in VAT : status quo under the EU VAT Directive and room for improvement
  • Spies, K.
  • ; p. 91-127
  • Dispute prevention : advance (cross-border) rulings : experience of the pilot project and the way forward
  • Raponi, D.
  • Vitale, F.
  • ; p. 129-137
  • VAT grouping - consequences of Nigl and follow-up on Skandia America
  • Pfeiffer, S.
  • ; p. 141-155
  • VAT grouping - a comment
  • Heber, C.
  • ; p. 157-162
  • When is a public activity an economic activity?
  • Henkow, O.
  • ; p. 163-175
  • Recent CJEU case Law on public bodies - a comment
  • Heber, C.
  • ; p. 177-189
  • A never ending story : the activities of public entities and the subsidies received by private entities in the recent CJEU jurisprudence on VAT
  • Álvarez Suso, M.
  • ; p. 191-205
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • ; p. 209-238
  • Taxable amount and VAT rates
  • Doesum, A. van
  • Nellen, F.
  • ; p. 241-254
  • Adjustments of the taxable amount - comments
  • Centore, P.
  • ; p. 255-263
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 267-291
  • Right to deduct
  • Lamensch, M.
  • ; p. 295-315
  • Trends in the VAT case law of the CJEU
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 319-350
Extent
XIV, 356 p.
Isbn
9783707336986

Subject

Library Locations

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

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