Eu Vat Compass 2011 2012

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VAT Neutrality

Author : Charlène Adline Herbain
Publisher : Primento
ISBN 13 : 2879747880
Total Pages : 227 pages
Book Rating : 4.8/5 (797 download)

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Book Synopsis VAT Neutrality by : Charlène Adline Herbain

Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

EU VAT Compass, 2011/2012

Author : Walter van der Corput
Publisher :
ISBN 13 : 9789087220990
Total Pages : 648 pages
Book Rating : 4.2/5 (29 download)

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Book Synopsis EU VAT Compass, 2011/2012 by : Walter van der Corput

Download or read book EU VAT Compass, 2011/2012 written by Walter van der Corput and published by . This book was released on 2011 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Rise of the Value-Added Tax

Author : Kathryn James
Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Rise of the Value-Added Tax by : Kathryn James

Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

CJEU - Recent Developments in Value Added Tax 2022

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413311
Total Pages : 306 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2022 by : Georg Kofler

Download or read book CJEU - Recent Developments in Value Added Tax 2022 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-01-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

European VAT Law as Interpreted by the Court of Justice

Author : Erik Stessens
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519061
Total Pages : 583 pages
Book Rating : 4.4/5 (35 download)

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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.

Taxing Global Digital Commerce

Author : Arthur Cockfield
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167110
Total Pages : 529 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield

Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law

CJEU - Recent Developments in Value Added Tax 2018

Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410363
Total Pages : 241 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2018 by : Michael Lang

Download or read book CJEU - Recent Developments in Value Added Tax 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-24 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. 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. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Social Policy in Times of Austerity

Author : Kevin Farnsworth
Publisher : Policy Press
ISBN 13 : 144731915X
Total Pages : 196 pages
Book Rating : 4.4/5 (473 download)

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Book Synopsis Social Policy in Times of Austerity by : Kevin Farnsworth

Download or read book Social Policy in Times of Austerity written by Kevin Farnsworth and published by Policy Press. This book was released on 2015-09-15 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2008 global economic crisis was unprecedented in living memory and its impact on economic and social life immense. Large-scale social policy interventions played a crucial role in helping to mediate the crisis, and yet the welfare state continues to come under attack. A new age of austerity, based more on politics than economics, is threatening to undermine the very foundations of the welfare state. However, as this important book illustrates, there is still room for optimism - resistance to the logic of austerity exists within organisations and governments, and among peoples, demonstrating how essential social policies remain to human progress. The second of a three-book series covering the post-2008 global economic crisis and the period of austerity, this volume draws together edited chapters from leading scholars engaged in the debate and will be equally suitable for academics and other researchers studying international and comparative social policy, as well as upper level undergraduate and postgraduate students.

EU Value Added Tax Law

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

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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.

Immovable Property under VAT

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139494
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Immovable Property under VAT by : Robert F. van Brederode

Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

African Catholicism and Hermeneutics of Culture

Author : Joseph Ogbonnaya
Publisher : Wipf and Stock Publishers
ISBN 13 : 163087504X
Total Pages : 220 pages
Book Rating : 4.6/5 (38 download)

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Book Synopsis African Catholicism and Hermeneutics of Culture by : Joseph Ogbonnaya

Download or read book African Catholicism and Hermeneutics of Culture written by Joseph Ogbonnaya and published by Wipf and Stock Publishers. This book was released on 2014-08-05 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of Christianity in the non-Western world reveals a demographic shift in the center of Christianity from the Northern Hemisphere to the South. But the contradictory aspect of the massive African conversion to Christian faith is the grinding poverty level in Africa. This condition raises important theological and ecclesiological questions that demand urgent answers. Therefore, the research objectives of this book are to examine African Catholicism's involvement in human promotion and to seek a new way of theologizing Christianity that moves sub-Saharan African peoples to action against the massive injustices that keep them poor. Drawing on Africae Munus, the Post-Synodal Apostolic Exhortation of the Second African Synod (2011), and Bernard Lonergan's notion of culture, African Catholicism and Hermeneutics of Culture argues that to truly be "the spiritual 'lung' of humanity," African Catholicism must appropriate the Christian message to transform African attitudes and personhood and so foster a self-reliant commitment to integral African development.

Impact of Market Forces on Addictive Substances and Behaviours

Author : David Miller
Publisher : Oxford University Press
ISBN 13 : 019106758X
Total Pages : 220 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Impact of Market Forces on Addictive Substances and Behaviours by : David Miller

Download or read book Impact of Market Forces on Addictive Substances and Behaviours written by David Miller and published by Oxford University Press. This book was released on 2017-11-09 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The differences between alcohol, food, gambling, and tobacco as consumer products are obvious. Yet research suggests that there are underlying similarities in the way that food, alcohol, and gambling industries are replicating the tobacco industry's strategy of attempting to influence and determine public health policy. Impact of Market Forces on Addictive Substances and Behaviours examines the 'web of influence' formed by industries which manufacture and sell addictive products and trade associations and policy intermediaries such as lobbyists and think tanks in the EU. Using a new dataset on these corporate networks, it quantifies the strength of the connections between the actors in these webs, and uses this data to guide qualitative studies on the content of corporate strategy and, specifically, on corporations' attempts to 'capture' policy and three crucial ancillary domains: science, civil society, and the news and promotional media. The study draws on the structural data to outline the comprehensive engagement of industry with policy issues at the EU and the ways in which corporations and stakeholders attempt to influence policy in their favour. It concludes by asking what kinds of solutions might be possible to the evident public health challenges posed by the addictions web of influence, and proposes key reforms that have the best chance of minimising the impact of disease stemming from addictions in European countries. Impact of Market Forces on Addictive Substances and Behaviours is based on the research from ALICE RAP, a multidisciplinary European study of addictive substances and behaviours in contemporary society. This is an essential resource for public health researchers, policy makers in the addictive substance and behaviours field, and academics specialising in the fields of governance of addictive substances and behaviours and public health, as well as GPs and social workers wishing to supplement their knowledge on current addiction issues.

Handbook of Leaving Religion

Author : Daniel Enstedt
Publisher : BRILL
ISBN 13 : 9004331476
Total Pages : 372 pages
Book Rating : 4.0/5 (43 download)

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Book Synopsis Handbook of Leaving Religion by : Daniel Enstedt

Download or read book Handbook of Leaving Religion written by Daniel Enstedt and published by BRILL. This book was released on 2019-10-07 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Leaving Religion introduces a neglected field of research with the aim to outline previous and contemporary research, and suggest how the topic of leaving religion should be studied in the future. The handbook consists of three sections: 1) Major debates about leaving religion; 2) Case studies and empirical insights; and 3) Theoretical and methodological approaches. Section one provides the reader with an introduction to key terms, historical developments, major controversies and significant cases. Section two includes case studies that illustrate various processes of leaving religion from different perspectives, and each chapter provides new empirical insights. Section three discusses, presents and encourages new approaches to the study of leaving religion.

EU VAT Compass 2012/2013

Author : Walter van der Corput
Publisher :
ISBN 13 : 9789087221461
Total Pages : 682 pages
Book Rating : 4.2/5 (214 download)

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Book Synopsis EU VAT Compass 2012/2013 by : Walter van der Corput

Download or read book EU VAT Compass 2012/2013 written by Walter van der Corput and published by . This book was released on 2012 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European VAT system, the "EU VAT Compass 2007" is an essential source of reference for all those actively working or interested in VAT. The book consists of three sections, each comprising a vital element of the European legislation. The first section presents the text of the provisions of the new Community VAT Directive, which came into effect on 1 January 2007, and the corresponding provisions of the former Community VAT Directive (the Sixth Directive). For the interpretation of the Community VAT legislation, the case law of the European Court of Justice (ECJ) is an indispensable element. For that reason, the second section of the book gives an overview of the operative parts of the more than 350 ECJ judgments in VAT cases. The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis contains all 27 EU Member States, including Bulgaria and Romania that joined the European Union on 1 January 2007.

The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies

Author : Erik Brynjolfsson
Publisher : W. W. Norton & Company
ISBN 13 : 0393239357
Total Pages : 320 pages
Book Rating : 4.3/5 (932 download)

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Book Synopsis The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies by : Erik Brynjolfsson

Download or read book The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies written by Erik Brynjolfsson and published by W. W. Norton & Company. This book was released on 2014-01-20 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: The big stories -- The skills of the new machines : technology races ahead -- Moore's law and the second half of the chessboard -- The digitization of just about everything -- Innovation : declining or recombining? -- Artificial and human intelligence in the second machine age -- Computing bounty -- Beyond GDP -- The spread -- The biggest winners : stars and superstars -- Implications of the bounty and the spread -- Learning to race with machines : recommendations for individuals -- Policy recommendations -- Long-term recommendations -- Technology and the future (which is very different from "technology is the future").

Magnetic Orientation in Animals

Author : Roswitha Wiltschko
Publisher : Springer Science & Business Media
ISBN 13 : 3642797490
Total Pages : 311 pages
Book Rating : 4.6/5 (427 download)

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Book Synopsis Magnetic Orientation in Animals by : Roswitha Wiltschko

Download or read book Magnetic Orientation in Animals written by Roswitha Wiltschko and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Biological effects of magnetic fields have been studied in many animals and plants. The magnetic fields were of a wide intensity range and, as alternating fields, of a wide frequency range and of a variety of impulse shapes. Effects on the cellular level, on bio chemical processes, growth and development, interactions with physiology, sensory input, reflexes and rhythm control, to name just a few, have been reported. Numerous magnetically induced changes in behavior have also been described. Recently, the amount of literature covering biological effects of magnetic fields has been rapidly increasing. By now it has grown to such an extent that it can no longer be covered in one volume. Most reviews specialize and focus on particular aspects and/or types of fields or effects. For example, the book edited by MARET et al. (1986) gives an overview on biological effects of steady magnetic fields, MISAKIAN et al. (1993) reviewed those of extremely low frequency magnetic fields, focusing on in vitro effects. BERN HARD (1992) reported on 'electromagnetic smog' in view of pos sible effects on human health and well-being, and a series of papers edited by AMEMIYA (1994) summarizes Japanese research on effects of electromagnetic fields ranging from extern ely low to ultra-high frequencies. TENFORDE (1979) and ADEY (1981) sum marized and discussed tissue interactions, REITER (1993a) neu roendocrine and neurochemical changes associated with various kinds of electromagnetic fields. The book edited by KIRSCHVINK et al.

The Routledge Companion to Tax Avoidance Research

Author : Nigar Hashimzade
Publisher : Routledge
ISBN 13 : 1317377087
Total Pages : 476 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.