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.
The Resource
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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nLZ4WMl3ddY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nLZ4WMl3ddY/">Establishments in European VAT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>