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The Resource ECJ case-law on VAT

ECJ case-law on VAT

Label
ECJ case-law on VAT
Title
ECJ case-law on VAT
Creator
Subject
Language
eng
Summary
It can be said that VAT is a European tax, with harmonization provisions that started at the end of the 1960's. Nowadays, the Dir 2006/112, with its more than 400 articles, constitutes the main standard of harmonization for these purposes. The nearly 1.000 judgments issued by the Court of Justice of the European Union constitute, without a doubt, the necessary reference for the interpretation of all these provisions. This manual analyzes all this case law, pointing out the general criteria that can be extracted from it. The work is divided in two parts. The first one analyzes general issues related to the EU law (as its direct effect) or more specifically to the application of VAT (in areas such as the principle of neutrality, anti-abuse figures or the knowledge theory). The second part refers to the Dir 2006/112 and includes the case law related to its articles. The content is completed with two annexes with the summaries of judgments chronologically ordered and according to the structure of the manual itself, as well as with a table of concepts
http://library.link/vocab/creatorName
  • Sánchez Gallardo, F.J
  • Sanchis Sierra, A
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Manual Francis Lefebvre
http://library.link/vocab/subjectName
  • VAT
  • tax rate
  • exemption
  • deductions
  • tax base
  • ECJ case law
  • VAT Directive
  • VAT exemption
  • VAT deduction
Label
ECJ case-law on VAT
Instantiates
Publication
Extent
2646 p.
Isbn
9788417544911
Label
ECJ case-law on VAT
Publication
Extent
2646 p.
Isbn
9788417544911

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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