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The Resource Establishments in European VAT

Establishments in European VAT

Label
Establishments in European VAT
Title
Establishments in European VAT
Title variation
Fixed establishments in European VAT
Creator
Subject
Language
eng
Summary
This book provides an in-depth legal analysis of how the massively changed circumstances of the two last decades affect the EU VAT Directive. In particular it examines the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. The book explains a lot of topics, such as the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Also explained are exceptions that take precedence over the general rules
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 39
http://library.link/vocab/subjectName
  • VAT
  • place of supply
  • neutrality principle
  • VAT group
  • fixed establishment
  • residence
  • reverse charge mechanism
  • VAT Directive
  • neutrality principle
Label
Establishments in European VAT
Instantiates
Publication
Extent
xii, 194 p.
Isbn
9789041145543
Label
Establishments in European VAT
Publication
Extent
xii, 194 p.
Isbn
9789041145543

Library Locations

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