CJEU - recent developments in value added tax 2020

Resource Information

The instance CJEU - recent developments in value added tax 2020 represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

CJEU - recent developments in value added tax 2020

Instantiates

• CJEU - recent developments in value added tax 2020

Publication

• Wien, Linde, 2022

Contents

• Joint and several liability rules in EU VAT law
• Spies, K.
• ; p. 1-31
• Good faith and legitimate expectations in VAT
• Hilten, M.E. van
• ; p. 33-46
• VAT treatment of financial services in the EU
• Cornielje, S.B.
• ; p. 47-74
• VAT and financial supplies : options for reform
• Krever, R.
• ; p. 75-85
• Comments on session 2: VAT treatment of financial services
• Wathelet, M.
• ; p. 87-92
• CJEU case law on taxable persons and related issues in 2020
• Pfeiffer, S.
• ; p. 93-103
• Comments on session 3: A US state retail sales tax perspective
• Hellerstein, W.
• ; p. 105-109
• Taxable and non-taxable transactions
• Kesteren, H. van
• Erp, H. van.
• ; p. 111-142
• Comments on session 4: Taxable transactions in VAT law – recent case law of the CJEU
• Sanderson, P.
• ; p. 143-147
• Taxable amount and VAT rates
• Doesum, A. van
• Nellen, F.J.G.
• ; p. 149-178
• Comments on session 5: Tax base/tax rate in VAT law – recent case law of the CJEU
• Sammut, J.
• ; p. 179-183
• Exemptions in VAT law – recent case law of the CJEU
• Parolini, A.
• Rottoli, A.
• ; p. 185-212
• Right to deduct
• Lamensch, M.C.S.
• ; p. 213-240
• Comments on session 7: Input VAT deductions revised
• Verouden, I.
• ; p. 241-245
• 51 years of case law in VAT: time for EU dispute prevention/resolution mechanisms and specialized judges to stop the inflation of VAT cases
• Lejeune, I.
• ; p. 247-272
• Comments on session 8: Recent case law of the CJEU in the area of VAT – in which direction Is the CJEU going?
• Wathelet, M.
• ; p. 273-277

Extent

XIV, 285 p.

Isbn

9783707345322

Record ID

u123969