CJEU - recent developments in value added tax 2017

Resource Information

The work CJEU - recent developments in value added tax 2017 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 2017

Creator

• ECJ - recent developments in value added tax

Contributor

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

Subject

• ECJ case law
• EU Charter of Fundamental Rights
• GST
• VAT
• VAT deduction
• VAT exemption
• VAT rate
• VAT system
• case law
• digital economy
• input VAT
• supply (VAT)
• tax rate

Language

eng

Summary

This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, 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) The charter of fundamental rights of the European Union and VAT; (part II) Scope of VAT : the EU system in comparison to other jurisdictions; (part III) Taxable persons and related issues in VAT law; (part IV) Supply of goods and services in VAT law; (part V) Tax base/tax rate in VAT law; (part VI) Exemptions in VAT law; (part VII) Deductions in VAT law and, (part VIII) Trends in the VAT case law of the CJEU (2017)

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. 109
• Band 109