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The Resource VAT in an EU and international perspective : essays in honour of Han Kogels

VAT in an EU and international perspective : essays in honour of Han Kogels

Label
VAT in an EU and international perspective : essays in honour of Han Kogels
Title
VAT in an EU and international perspective : essays in honour of Han Kogels
Contributor
Subject
Language
eng
Summary
This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. The book covers a variety of different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries (Bonaire, Saint Eustatius and Saba), tax incentives in "green" investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Arendonk, H.P.A.M. van
  • Jansen, J.J.M
  • Paardt, R.N.G. van der
http://library.link/vocab/subjectName
  • OECD Model
  • VAT
  • reorganization
  • fixed establishment
  • PE
  • allocation of taxing rights
  • tax treaty
  • VAT fraud
  • reverse charge mechanism
  • financial services
  • VAT exemption
  • subsidy
  • consumption tax
  • history of taxation
  • environmental incentive
  • bank tax
  • EU Charter of Fundamental Rights
  • ECJ case law
  • VAT Directive
  • e-commerce
  • State aid
  • residence
  • excise duty
Label
VAT in an EU and international perspective : essays in honour of Han Kogels
Instantiates
Publication
Contents
  • Value added tax effects within business restructuring
  • Tron, M.
  • ; p. 3-12
  • About VAT registration and fixed or permanent establishments
  • Beerepoot, J.
  • ; p. 13-21
  • The fixed establishment after the VAT Package
  • Wit, W. de
  • ; p. 23-33
  • The allocation of taxing rights to fixed establishments in European VAT legislation
  • Norden, G-J. van
  • ; p. 35-50
  • European VAT and tax treaties
  • Maisto, G.
  • ; p. 51-61
  • What is a "contract under which commission is payable"?
  • Avery Jones, J.F.
  • ; p. 63-68
  • The criminal element in intra-Community trade
  • Hilten, M. van
  • ; p. 69-80
  • The principle of proportionality and the prevention of fraud in VAT
  • Soler Roch, M.T.
  • ; p. 81-89
  • Is a generalized reverse charge mechanism the obvious remedy against VAT fraud?
  • Beelen, S.
  • ; p. 91-100
  • Financial services and VAT
  • Zuidgeest, R.
  • ; p. 101-110
  • Treatment of financial services under a VAT system: the EU approach
  • Braakman, T.
  • ; p. 111-124
  • Society's online revolution and the short arms of the tax authorities
  • Kesteren, H. van
  • ; p. 125-136
  • The VAT treatment of subsidies - an evergreen debate
  • Peeters, B.
  • Stas, D.
  • ; p. 137-147
  • VAT and horses
  • Paardt, R. van der
  • ; p. 149-157
  • In essence, a new construction
  • Zadelhoff, B. van
  • ; p. 159-162
  • Fiscal outlook in Europe
  • Stevens, L.
  • ; p. 165-175
  • The safeguarding of legal rights in tax matters
  • Schonis, D.
  • ; p. 177-181
  • BES
  • Ven, M. van de
  • ; p. 183-193
  • Own resources for the European Union?
  • Jansen, J.J.M.
  • ; p. 195-205
  • The gold mine of Netherlands consumption taxes in two historical international treatises
  • Ydema, O.
  • ; p. 207-219
  • EU boundaries to Dutch tax incentives for "green" investments
  • Bosman, A.
  • Stevens, T.
  • ; p. 221-231
  • Anti-abuse in the field of taxation : is there one overall concept?
  • Kiekebeld, B.
  • ; p. 233-239
  • A bank tax as an alternative to banks' VAT exemption?
  • Kavelaars, P.
  • ; p. 241-252
  • Charter of fundamental rights, tax and the effects of the Sopropé judgment
  • Arendonk, H. van
  • ; p. 253-269
  • Implementation of VAT Directives
  • Bartel, J.K.
  • ; p. 271-279
  • VAT aspects of the importation of electronic services
  • Annacondia, F.
  • ; p. 281-294
  • Value added tax and state aid law in the EU
  • Terra, B.
  • ; p. 295-317
  • Permanent establishment : relative permanence
  • Goede, J.J.P. de
  • ; p. 319-329
  • Art. 24 OECD Model Convention, residence and VAT
  • Lang, M.
  • ; p. 331-337
  • Taxing drinking and smoking in Europe
  • Vanistendael, F.J.G.M.
  • ; p. 339-353
  • Annex 1 - Excise structure - cigarettes ; p. 355
  • Annex 2 - Cigarettes - excise yield ; p. 356
  • Annex 3 - Alcoholic beverages, beer, excise in €/hl
  • ; p. 357
  • Annex 4 - Still wine excise duty per hl ; p. 358
  • Annex 5 - Sparkling wine excise duty per hl ; p. 359
  • Annex 6 - Ethyl alcohol excise duty per hl ; p. 360
Extent
XX, 360 p.
Isbn
9789087221072
Label
VAT in an EU and international perspective : essays in honour of Han Kogels
Publication
Contents
  • Value added tax effects within business restructuring
  • Tron, M.
  • ; p. 3-12
  • About VAT registration and fixed or permanent establishments
  • Beerepoot, J.
  • ; p. 13-21
  • The fixed establishment after the VAT Package
  • Wit, W. de
  • ; p. 23-33
  • The allocation of taxing rights to fixed establishments in European VAT legislation
  • Norden, G-J. van
  • ; p. 35-50
  • European VAT and tax treaties
  • Maisto, G.
  • ; p. 51-61
  • What is a "contract under which commission is payable"?
  • Avery Jones, J.F.
  • ; p. 63-68
  • The criminal element in intra-Community trade
  • Hilten, M. van
  • ; p. 69-80
  • The principle of proportionality and the prevention of fraud in VAT
  • Soler Roch, M.T.
  • ; p. 81-89
  • Is a generalized reverse charge mechanism the obvious remedy against VAT fraud?
  • Beelen, S.
  • ; p. 91-100
  • Financial services and VAT
  • Zuidgeest, R.
  • ; p. 101-110
  • Treatment of financial services under a VAT system: the EU approach
  • Braakman, T.
  • ; p. 111-124
  • Society's online revolution and the short arms of the tax authorities
  • Kesteren, H. van
  • ; p. 125-136
  • The VAT treatment of subsidies - an evergreen debate
  • Peeters, B.
  • Stas, D.
  • ; p. 137-147
  • VAT and horses
  • Paardt, R. van der
  • ; p. 149-157
  • In essence, a new construction
  • Zadelhoff, B. van
  • ; p. 159-162
  • Fiscal outlook in Europe
  • Stevens, L.
  • ; p. 165-175
  • The safeguarding of legal rights in tax matters
  • Schonis, D.
  • ; p. 177-181
  • BES
  • Ven, M. van de
  • ; p. 183-193
  • Own resources for the European Union?
  • Jansen, J.J.M.
  • ; p. 195-205
  • The gold mine of Netherlands consumption taxes in two historical international treatises
  • Ydema, O.
  • ; p. 207-219
  • EU boundaries to Dutch tax incentives for "green" investments
  • Bosman, A.
  • Stevens, T.
  • ; p. 221-231
  • Anti-abuse in the field of taxation : is there one overall concept?
  • Kiekebeld, B.
  • ; p. 233-239
  • A bank tax as an alternative to banks' VAT exemption?
  • Kavelaars, P.
  • ; p. 241-252
  • Charter of fundamental rights, tax and the effects of the Sopropé judgment
  • Arendonk, H. van
  • ; p. 253-269
  • Implementation of VAT Directives
  • Bartel, J.K.
  • ; p. 271-279
  • VAT aspects of the importation of electronic services
  • Annacondia, F.
  • ; p. 281-294
  • Value added tax and state aid law in the EU
  • Terra, B.
  • ; p. 295-317
  • Permanent establishment : relative permanence
  • Goede, J.J.P. de
  • ; p. 319-329
  • Art. 24 OECD Model Convention, residence and VAT
  • Lang, M.
  • ; p. 331-337
  • Taxing drinking and smoking in Europe
  • Vanistendael, F.J.G.M.
  • ; p. 339-353
  • Annex 1 - Excise structure - cigarettes ; p. 355
  • Annex 2 - Cigarettes - excise yield ; p. 356
  • Annex 3 - Alcoholic beverages, beer, excise in €/hl
  • ; p. 357
  • Annex 4 - Still wine excise duty per hl ; p. 358
  • Annex 5 - Sparkling wine excise duty per hl ; p. 359
  • Annex 6 - Ethyl alcohol excise duty per hl ; p. 360
Extent
XX, 360 p.
Isbn
9789087221072

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