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The Resource ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system

ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system

Label
ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system
Title
ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system
Title variation
[CJEU - recent developments in value added tax 2013]
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 important and recent judgments of the Court of Justice of the European Union, with a focus on VAT issues. The book is divided into 8 parts: (I) Fundamentals; (II) Abuse and anti-avoidance measures; (III) Taxable persons / public bodies; (IV) Supply of goods and services taxes; (V) Tax base / tax rates; (VI) Exemptions: financial and insurance services; (VII) Exemptions: immovable property and miscellaneous; and (VIII) Deductions
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. 84
  • Band 84
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • VAT harmonization
  • VAT exemption
  • VAT deduction
  • anti-avoidance
Label
ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system
Instantiates
Publication
Contents
  • VAT - it's a wonderful tax
  • Lyal, R.
  • ; p. 13-19
  • Development of the EU VAT system
  • Englisch, J.
  • ; p. 21-31
  • Prevention of evasion, avoidance and abuse in EU VAT law
  • Traversa, E.
  • ; p. 35-54
  • The boundaries of abusive practices : the grey zone
  • Álvarez Suso, M.
  • ; p. 55-66
  • Taxable persons
  • Henkow, O.
  • ; p. 69-88
  • Written comment to the keynote paper "Taxable persons"
  • Pfeiffer, S.
  • ; p. 89-106
  • Taxable transactions
  • van Kesteren, H.
  • ; p. 109-137
  • There is no such thing as a "transfer of a going concern"
  • Mason, P.
  • ; p. 139-157
  • After Axa, we are all scientific tax lawyers
  • Mason, P.
  • ; p. 159-173
  • Taxable amount
  • van Doesum, A.
  • ; p. 177-222
  • Taxable amount : fiscal neutrality in action
  • Millar, R.
  • ; p. 223-245
  • Recent CJEU cases on the finance and insurance exemptions
  • Conlon, M.
  • Squires, L.
  • ; p. 249-275
  • Financial services
  • Lejeune, I.
  • ; p. 277-285
  • Exemptions for immovable property and other exemptions (excluding financial services)
  • Parolini, A.
  • ; p. 289-322
  • Unlawful and abusive transactions and the right to deduct input VAT
  • Kristoffersson, E.
  • ; p. 325-337
  • VAT deductions
  • Ecker, T.
  • ; p. 339-360
  • The European Court of Justice - VAT friend or foe?
  • Campbell, N.
  • ; p. 361-363
Extent
XIV, 370 p.
Isbn
9783707327533
Label
ECJ - recent developments in value added tax : the evolution of European VAT jurisprudence and its role in the EU common VAT system
Publication
Contents
  • VAT - it's a wonderful tax
  • Lyal, R.
  • ; p. 13-19
  • Development of the EU VAT system
  • Englisch, J.
  • ; p. 21-31
  • Prevention of evasion, avoidance and abuse in EU VAT law
  • Traversa, E.
  • ; p. 35-54
  • The boundaries of abusive practices : the grey zone
  • Álvarez Suso, M.
  • ; p. 55-66
  • Taxable persons
  • Henkow, O.
  • ; p. 69-88
  • Written comment to the keynote paper "Taxable persons"
  • Pfeiffer, S.
  • ; p. 89-106
  • Taxable transactions
  • van Kesteren, H.
  • ; p. 109-137
  • There is no such thing as a "transfer of a going concern"
  • Mason, P.
  • ; p. 139-157
  • After Axa, we are all scientific tax lawyers
  • Mason, P.
  • ; p. 159-173
  • Taxable amount
  • van Doesum, A.
  • ; p. 177-222
  • Taxable amount : fiscal neutrality in action
  • Millar, R.
  • ; p. 223-245
  • Recent CJEU cases on the finance and insurance exemptions
  • Conlon, M.
  • Squires, L.
  • ; p. 249-275
  • Financial services
  • Lejeune, I.
  • ; p. 277-285
  • Exemptions for immovable property and other exemptions (excluding financial services)
  • Parolini, A.
  • ; p. 289-322
  • Unlawful and abusive transactions and the right to deduct input VAT
  • Kristoffersson, E.
  • ; p. 325-337
  • VAT deductions
  • Ecker, T.
  • ; p. 339-360
  • The European Court of Justice - VAT friend or foe?
  • Campbell, N.
  • ; p. 361-363
Extent
XIV, 370 p.
Isbn
9783707327533

Library Locations

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