Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
European Vat Law As Interpreted By The Court Of Justice
Download European Vat Law As Interpreted By The Court Of Justice full books in PDF, epub, and Kindle. Read online European Vat Law As Interpreted By The Court Of Justice ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis European VAT Law as Interpreted by the Court of Justice by : Erik Stessens
Download or read book European VAT Law as Interpreted by the Court of Justice written by Erik Stessens and published by Kluwer Law International B.V.. This book was released on 2022-11-22 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; bundled supplies; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and special schemes. An extensive keyword register facilitates navigating the book. Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.
Book Synopsis A Guide to the European VAT Directives by : Julie Kajus
Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
Book Synopsis Intermediation of Insurance and Financial Services in European VAT by : Claus Bohn Jespersen
Download or read book Intermediation of Insurance and Financial Services in European VAT written by Claus Bohn Jespersen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption. As the correct VAT treatment has a significant economic impact on businesses, a great number of cases have been referred to the Court of Justice of the European Union. This is also the reason why the European Commission presented its proposal for the future treatment of insurance and financial services, including intermediation thereof, in November 2007. The political process has not yet been finalised and if the Commission's proposal is agreed upon, the question of understanding the definitions still exists. This book deals with the exemption for intermediation of insurance and financial services within European VAT. This implies analysing the methods of interpretation applied by the Court of Justice of the European Union when interpreting the provisions regarding insurance and financial services. Furthermore, the current definitions for intermediation of insurance and financial services as provided for in the VAT Directive are analysed and conclusions are made in order to define a single concept of intermediation. These analyses are followed by various practical scenarios from case law of the Member States concerning intermediation of insurance and financial services. Finally, comments based on the analyses carried out are given on the European Commission's proposal for amending the VAT Directive and the accompanying Regulation regarding intermediation of insurance and financial services.
Book Synopsis Taxable Supplies and Their Consideration in European VAT by : Jasmin Kollmann
Download or read book Taxable Supplies and Their Consideration in European VAT written by Jasmin Kollmann and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Human Rights and Taxation in Europe and the World by : Georg Kofler
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Book Synopsis Insurance in European VAT by : Marta Papis-Almansa
Download or read book Insurance in European VAT written by Marta Papis-Almansa and published by Kluwer Law International B.V.. This book was released on 2016-11-30 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.
Book Synopsis Treaty on the Functioning of the European Union - A Commentary by : Hermann-Josef Blanke
Download or read book Treaty on the Functioning of the European Union - A Commentary written by Hermann-Josef Blanke and published by Springer Nature. This book was released on 2021-05-31 with total page 1699 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commentary on the Treaty on the Functioning of the European Union (four volumes) is a major European project that aims to contribute to the development of ever closer conceptual and dogmatic standpoints with regard to the creation of “Europeanised research on Union law”. Following on from the Commentary on the Treaty of the European Union, this book presents detailed explanations, article by article, of all the provisions of the TFEU, discussing the application of Union law in the national legal orders and its interpretation by the Court of Justice of the EU. The authors are academics and practitioners from twenty-eight European states and different legal fields, some from a constitutional law background, others experts in the field of international law and EU law.Reflecting the various approaches to European legal culture, this book promotes a system concept of European Union law toward more unity notwithstanding its rich diversity grounded in national traditions.
Book Synopsis The Effectiveness and Application of EU and EEA Law in National Courts by : Christian N. K. Franklin
Download or read book The Effectiveness and Application of EU and EEA Law in National Courts written by Christian N. K. Franklin and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book compares and explains how the key European Union and European Economic Area legal principles of consistent interpretation are applied and developed by national courts in 12 different European Union and European Free Trade Association Member States.
Book Synopsis A Guide to the Anti-Tax Avoidance Directive by : Werner Haslehner
Download or read book A Guide to the Anti-Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
Book Synopsis The Principle of Legal Certainty in EC Law by : J. Raitio
Download or read book The Principle of Legal Certainty in EC Law written by J. Raitio and published by Springer Science & Business Media. This book was released on 2013-03-14 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The intertwinement of EC law and national law may create unforeseeability in situations where EC law invades the national cases. This study contributes to the contemporary discussion, which wrestles with questions such as: What have been the visions and objectives for European integration in the last decades? How to describe European Union as a political entity and a legal system? What is the relationship between legal certainty, rule of law, various general principles and human rights?
Book Synopsis A Guide to the European VAT Directives by : Ben Terra
Download or read book A Guide to the European VAT Directives written by Ben Terra and published by IBFD. This book was released on 2012 with total page 1317 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis VAT Exemptions by : Rita de La Feria
Download or read book VAT Exemptions written by Rita de La Feria and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an in-depth analysis of VAT to focus on exemptions as a whole. It grapples with the essential questions: are VAT exemptions avoidable? Are alternative legal designs possible?
Book Synopsis Fundamentals of EU VAT Law by : Ad van Doesum
Download or read book Fundamentals of EU VAT Law written by Ad van Doesum and published by Kluwer Law International B.V.. This book was released on 2016-07-21 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.
Book Synopsis Precedents and Case-Based Reasoning in the European Court of Justice by : Marc Jacob
Download or read book Precedents and Case-Based Reasoning in the European Court of Justice written by Marc Jacob and published by Cambridge University Press. This book was released on 2014-03-20 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marc Jacob analyses in depth the most important justificatory and decision-making tool of one of the world's most powerful courts.
Book Synopsis European Competition Law by : Weijer VerLoren van Themaat
Download or read book European Competition Law written by Weijer VerLoren van Themaat and published by Edward Elgar Publishing. This book was released on 2018-01-26 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated second edition explains EU competition law by presenting the relevant legal provisions together with carefully selected case extracts pertaining to those provisions. The book’s unique structure enables users to quickly locate information on procedural and substantive aspects of competition law. Containing an article by article overview of EU competition law jurisprudence and concise selected extracts from judgments in key cases, this book serves as an easy to navigate resource for practitioners, academics and competition authorities themselves.
Book Synopsis Rules and Principles in European Contract Law by : Jacobien Rutgers
Download or read book Rules and Principles in European Contract Law written by Jacobien Rutgers and published by Intersentia. This book was released on 2015-03-01 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together the papers presented at the Society of European Contract Law's 13th annual conference. It discusses the effect of constitutional principles, common principles to the laws of the EU Member States, and whether common principles can be transformed into rules. The Society of European Contract Law (SECOLA) promotes the development and understanding of European contract law, including its economic, sociological, and intellectual historic relation in theory and in practice. Further, SECOLA provides an international platform for the discussion of developing and proposed contract law in Europe. In this spirit, the series European Contract Law and Theory combines dogmatic thinking in comparative and EU law with strong social theory considerations, and makes publicly available the results of the discussions of leading scholars and practitioner. (Series: European Contract Law and Theory - Vol. 1) [Subject: European Law, Contract Law]
Book Synopsis Judicial Control in the EU by : K. P. E. Lasok
Download or read book Judicial Control in the EU written by K. P. E. Lasok and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive work provides a comprehensive and authoritative overview of the practice and procedure of the Court of Justice and the Court of First Instance of the European Communities. It details all aspects of procedure, covering direct and associated actions, references from national courts and appeals from the Court of First Instance, with full reference to the rules and relevant cases. It further covers the general principles of EU law established by the Court of Justice and the principles of interpretation of written EU law. The authors have taken account of recent important developments in the rules of procedure and case law and the continued growth of judicial activity in the European Union.
