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The Resource CJEU - recent developments in value added tax 2018

CJEU - recent developments in value added tax 2018

Creator
Contributor
Summary
This book analyses selected topics by examining the most prominent and recent judgments of the Court of Justice of the European Union. It examines e.g. the Charter of Fundamental Rights of the European Union and VAT, digital economy, taxable persons and related issues in VAT law, supply of goods and services in VAT law, taxable base and rates, exemptions, deductions and which direction CJEU goes
Language
eng
Work
Publication
Extent
XIV, 316 p.
Contents
  • Art 17 ECFR on the right to property and VAT
  • Traversa, E.
  • Lotito Fedele, S.
  • ; p. 3-14
  • Equality under State aid rules and VAT
  • Englisch, J.
  • ; p. 15-48
  • The role of marketplaces in taxing B2C supplies
  • Lamensch, M.
  • Millar, R.
  • ; p. 51-78
  • US experience and recent developments in the collection of taxes on online sales
  • Hellerstein, W.
  • ; p. 79-128
  • CJEU case law on taxable persons in 2018
  • Spies, K.
  • ; p. 131-144
  • The VAT treatment of public bodies : some comments
  • Raponi, D.
  • ; p. 145-147
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • Erp, H. van
  • ; p. 151-181
  • CJEU judgment Fontana C-648/16
  • Centore, P.
  • ; p. 183-188
  • Taxable amount & VAT rates
  • Nellen, F.
  • Doesum, A. van
  • ; p. 191-222
  • The increasing role of the CJEU in determining procedural issues when deciding VAT cases - one recent example: the indirect calculation of the VAT due
  • Álvarez Suso, M.
  • ; p. 223-236
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 239-260
  • Deductions in VAT law - recent case law of the CJEU
  • Herbain, C.A.
  • ; p. 263-284
  • Comments on Session 7: input VAT deductions in VAT law
  • Sanderson, P.
  • ; p. 285-289
  • CJEU case law on VAT: statistics on case law and high level trends
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 293-309
Isbn
9783707341225
Instance
Label
CJEU - recent developments in value added tax 2018
Title
CJEU - recent developments in value added tax 2018
Creator
Contributor
Subject
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. It examines e.g. the Charter of Fundamental Rights of the European Union and VAT, digital economy, taxable persons and related issues in VAT law, supply of goods and services in VAT law, taxable base and rates, exemptions, deductions and which direction CJEU goes
http://bibfra.me/vocab/lite/collectionName
ECJ - recent developments in value added tax
Geographic coverage
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Pillet, P
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 115
  • Band 115
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • EU Charter of Fundamental Rights
  • human rights
  • equal treatment
  • State aid
  • e-commerce
  • digital economy
  • taxable person
  • public corporate body
  • supply (VAT)
  • services
  • input VAT
  • tax base
  • VAT rate
  • VAT exemption
  • VAT deduction
Label
CJEU - recent developments in value added tax 2018
Instantiates
Publication
Contents
  • Art 17 ECFR on the right to property and VAT
  • Traversa, E.
  • Lotito Fedele, S.
  • ; p. 3-14
  • Equality under State aid rules and VAT
  • Englisch, J.
  • ; p. 15-48
  • The role of marketplaces in taxing B2C supplies
  • Lamensch, M.
  • Millar, R.
  • ; p. 51-78
  • US experience and recent developments in the collection of taxes on online sales
  • Hellerstein, W.
  • ; p. 79-128
  • CJEU case law on taxable persons in 2018
  • Spies, K.
  • ; p. 131-144
  • The VAT treatment of public bodies : some comments
  • Raponi, D.
  • ; p. 145-147
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • Erp, H. van
  • ; p. 151-181
  • CJEU judgment Fontana C-648/16
  • Centore, P.
  • ; p. 183-188
  • Taxable amount & VAT rates
  • Nellen, F.
  • Doesum, A. van
  • ; p. 191-222
  • The increasing role of the CJEU in determining procedural issues when deciding VAT cases - one recent example: the indirect calculation of the VAT due
  • Álvarez Suso, M.
  • ; p. 223-236
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 239-260
  • Deductions in VAT law - recent case law of the CJEU
  • Herbain, C.A.
  • ; p. 263-284
  • Comments on Session 7: input VAT deductions in VAT law
  • Sanderson, P.
  • ; p. 285-289
  • CJEU case law on VAT: statistics on case law and high level trends
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 293-309
Extent
XIV, 316 p.
Isbn
9783707341225
Label
CJEU - recent developments in value added tax 2018
Publication
Contents
  • Art 17 ECFR on the right to property and VAT
  • Traversa, E.
  • Lotito Fedele, S.
  • ; p. 3-14
  • Equality under State aid rules and VAT
  • Englisch, J.
  • ; p. 15-48
  • The role of marketplaces in taxing B2C supplies
  • Lamensch, M.
  • Millar, R.
  • ; p. 51-78
  • US experience and recent developments in the collection of taxes on online sales
  • Hellerstein, W.
  • ; p. 79-128
  • CJEU case law on taxable persons in 2018
  • Spies, K.
  • ; p. 131-144
  • The VAT treatment of public bodies : some comments
  • Raponi, D.
  • ; p. 145-147
  • Taxable and non-taxable transactions
  • Kesteren, H. van
  • Erp, H. van
  • ; p. 151-181
  • CJEU judgment Fontana C-648/16
  • Centore, P.
  • ; p. 183-188
  • Taxable amount & VAT rates
  • Nellen, F.
  • Doesum, A. van
  • ; p. 191-222
  • The increasing role of the CJEU in determining procedural issues when deciding VAT cases - one recent example: the indirect calculation of the VAT due
  • Álvarez Suso, M.
  • ; p. 223-236
  • Exemptions in VAT law - recent case law of the CJEU
  • Parolini, A.
  • Rottoli, A.
  • ; p. 239-260
  • Deductions in VAT law - recent case law of the CJEU
  • Herbain, C.A.
  • ; p. 263-284
  • Comments on Session 7: input VAT deductions in VAT law
  • Sanderson, P.
  • ; p. 285-289
  • CJEU case law on VAT: statistics on case law and high level trends
  • Lejeune, I.
  • Vermeire, L.
  • ; p. 293-309
Extent
XIV, 316 p.
Isbn
9783707341225

Subject

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