The Resource CJEU - recent developments in value added tax 2020
CJEU - recent developments in value added tax 2020
Resource Information
The item CJEU - recent developments in value added tax 2020 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item CJEU - recent developments in value added tax 2020 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book analyses selected topics by examining the most prominent and recent judgments of the Court of Justice of the European Union (ECJ). It examines e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, deductions and which direction the ECJ goes
- Language
- eng
- Extent
- XIV, 285 p.
- 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
- Isbn
- 9783707345322
- Label
- CJEU - recent developments in value added tax 2020
- Title
- CJEU - recent developments in value added tax 2020
- Language
- eng
- Summary
- This book analyses selected topics by examining the most prominent and recent judgments of the Court of Justice of the European Union (ECJ). It examines e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, deductions and which direction the ECJ goes
- http://bibfra.me/vocab/lite/collectionName
- ECJ - recent developments in value added tax
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Kofler, G.W
- Lang, M
- Pistone, P
- Rust, A
- Schuch, J
- Spies, K
- Staringer, C
- Kuniga, I
- Series statement
-
- Series on International Tax Law
- Schriftenreihe zum Internationalen Steuerrecht
- Series volume
-
- 129
- 129
- http://library.link/vocab/subjectName
-
- VAT
- indirect tax
- VAT deduction
- ECJ case law
- VAT rate
- financial services
- VAT exemption
- joint and several liability
- good faith
- taxable person
- retail sales tax
- dispute resolution
- Label
- CJEU - recent developments in value added tax 2020
- 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
- Label
- CJEU - recent developments in value added tax 2020
- 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
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