CJEU - recent developments in value added tax 2016

Resource Information

The work CJEU - recent developments in value added tax 2016 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

CJEU - recent developments in value added tax 2016

Creator

• ECJ - recent developments in value added tax

Contributor

• Lang, M
• Pistone, P
• Raponi, D
• Rust, A
• Schuch, J
• Staringer, C

Subject

• ECJ case law
• VAT
• VAT deduction
• VAT exemption
• VAT group
• VAT harmonization
• advance tax ruling
• dispute resolution
• infringement procedure (EU)
• public sector
• subsidy
• supply (VAT)
• tax base
• tax rate
• taxable person

Language

eng

Summary

This book analyses selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of public bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. The book is divided into eight parts: (part I) Efficiency of the EU VAT System : infringement procedures; (part II) Efficiency of the EU VAT System : dispute resolution and dispute prevention; (part III) Taxable person; (part IV) Supply of goods and services; (part V) Tax base/tax rate; (part VI) Exemptions; (part VII) Deductions and, (part VIII) Trends in the VAT case law of the CJEU

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

• Series on International Tax Law
• Schriftenreihe zum Internationalen Steuerrecht

Series volume

• Vol. 105
• Band 105