Fundamentals of EU VAT Law

Download Fundamentals of EU VAT Law PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

The Value-added Tax in the European Economic Community

Download The Value-added Tax in the European Economic Community PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (33 download)

DOWNLOAD NOW!


Book Synopsis The Value-added Tax in the European Economic Community by : United States. General Accounting Office

Download or read book The Value-added Tax in the European Economic Community written by United States. General Accounting Office and published by . This book was released on 1980 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The EU VAT System and the Internal Market

Download The EU VAT System and the Internal Market PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 9087220472
Total Pages : 403 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!


Book Synopsis The EU VAT System and the Internal Market by : Rita de La Feria

Download or read book The EU VAT System and the Internal Market written by Rita de La Feria and published by IBFD. This book was released on 2009 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.

Taxation in the European Community

Download Taxation in the European Community PDF Online Free

Author :
Publisher : Burns & Oates
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!


Book Synopsis Taxation in the European Community by : A. J. Easson

Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.

Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Download Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451960638
Total Pages : 49 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries by : Sijbren Cnossen

Download or read book Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries written by Sijbren Cnossen and published by International Monetary Fund. This book was released on 1991-07-01 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).

Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation

Download Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264163492
Total Pages : 163 pages
Book Rating : 4.2/5 (641 download)

DOWNLOAD NOW!


Book Synopsis Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation by : OECD

Download or read book Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation written by OECD and published by OECD Publishing. This book was released on 1998-10-09 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.

A Guide to the European VAT Directives

Download A Guide to the European VAT Directives PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 9087221258
Total Pages : 1317 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!


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:

A Guide to the European VAT Directives

Download A Guide to the European VAT Directives PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (635 download)

DOWNLOAD NOW!


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 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

European VAT and the Sharing Economy

Download European VAT and the Sharing Economy PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403514426
Total Pages : 366 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis European VAT and the Sharing Economy by : Giorgio Beretta

Download or read book European VAT and the Sharing Economy written by Giorgio Beretta and published by Kluwer Law International B.V.. This book was released on 2019-10-24 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.

Value-added Tax Fraud in the European Union

Download Value-added Tax Fraud in the European Union PDF Online Free

Author :
Publisher : Kugler Publications
ISBN 13 : 9789062991365
Total Pages : 168 pages
Book Rating : 4.9/5 (913 download)

DOWNLOAD NOW!


Book Synopsis Value-added Tax Fraud in the European Union by : A. A. Aronowitz

Download or read book Value-added Tax Fraud in the European Union written by A. A. Aronowitz and published by Kugler Publications. This book was released on 1996 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.

Value Added Tax and Direct Taxation

Download Value Added Tax and Direct Taxation PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.0/5 (872 download)

DOWNLOAD NOW!


Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Tax Coordination in the European Community

Download Tax Coordination in the European Community PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 940173206X
Total Pages : 370 pages
Book Rating : 4.4/5 (17 download)

DOWNLOAD NOW!


Book Synopsis Tax Coordination in the European Community by : Sijbren Cnossen

Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

EU Value Added Tax Law

Download EU Value Added Tax Law PDF Online Free

Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1784718017
Total Pages : 1150 pages
Book Rating : 4.7/5 (847 download)

DOWNLOAD NOW!


Book Synopsis EU Value Added Tax Law by : K PE Lasok

Download or read book EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.

Value-added Tax

Download Value-added Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis Value-added Tax by : George N. Carlson

Download or read book Value-added Tax written by George N. Carlson and published by . This book was released on 1980 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.

Principles of Value Added Tax

Download Principles of Value Added Tax PDF Online Free

Author :
Publisher :
ISBN 13 : 9780952044215
Total Pages : 239 pages
Book Rating : 4.0/5 (442 download)

DOWNLOAD NOW!


Book Synopsis Principles of Value Added Tax by : Adrian Ogley

Download or read book Principles of Value Added Tax written by Adrian Ogley and published by . This book was released on 1998 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: He is also the author of "Principles of International Tax".

A Guide to the European VAT Directives

Download A Guide to the European VAT Directives PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (221 download)

DOWNLOAD NOW!


Book Synopsis A Guide to the European VAT Directives by :

Download or read book A Guide to the European VAT Directives written by and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

A guide to the European VAT directives

Download A guide to the European VAT directives PDF Online Free

Author :
Publisher : IBFD
ISBN 13 : 9076078882
Total Pages : 2422 pages
Book Rating : 4.0/5 (76 download)

DOWNLOAD NOW!


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 2006 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt: