Establishments in European VAT

Resource Information

The work Establishments in European VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Establishments in European VAT

Title variation

Fixed establishments in European VAT

Creator

• Merkx, M.M.W.D

Subject

• neutrality principle
• place of supply
• reverse charge mechanism
• VAT Directive
• VAT group
• residence
• fixed establishment
• VAT

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

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