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The Eu Vat System And The Internal Market
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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.
Book Synopsis Breaking with Transition by : Rita Aguiar de Sousa e Melo De la Feria
Download or read book Breaking with Transition written by Rita Aguiar de Sousa e Melo De la Feria and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integration Approaches to Group Taxation in the European Internal Market by : Ioanna Mitroyanni
Download or read book Integration Approaches to Group Taxation in the European Internal Market written by Ioanna Mitroyanni and published by Kluwer Law International B.V.. This book was released on 2008-10-13 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.
Book Synopsis A Retrospective Evaluation of Elements of the EU VAT System by :
Download or read book A Retrospective Evaluation of Elements of the EU VAT System written by and published by . This book was released on 2011 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011. This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.
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.
Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber
Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Book Synopsis Completing the Internal Market by : Commission of the European Communities
Download or read book Completing the Internal Market written by Commission of the European Communities and published by . This book was released on 1987 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market by : European Commission
Download or read book A Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market written by European Commission and published by . This book was released on 2000 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Future of Pension Plans in the EU Internal Market by : Nazaré da Costa Cabral
Download or read book The Future of Pension Plans in the EU Internal Market written by Nazaré da Costa Cabral and published by Springer Nature. This book was released on 2019-11-26 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume takes a closer look at various European pension-plan models and the recent challenges, trends and predictions related to the design of such schemes. The contributors analyse new ideas, both from national governments and European institutions, and consider current debates on topics such as the Capital Markets Union (CMU) and the so-called ‘European Pillar of Social Rights’ – calling for a new approach to social policy at the European level in response to common challenges, such as ageing and the digital revolution.This interdisciplinary work embraces economic, financial and legal perspectives, while focusing on previously selected coherence aspects in order to ensure that the analyses are comprehensive and globally consistent.
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:
Book Synopsis Communication from the Commission to the Council and the European Parliament : a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market by : Commission of the European Communities
Download or read book Communication from the Commission to the Council and the European Parliament : a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market written by Commission of the European Communities and published by . This book was released on 2000 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Opinion of the Economic and Social Committee on a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market by : European Economic and Social Committee
Download or read book Opinion of the Economic and Social Committee on a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market written by European Economic and Social Committee and published by . This book was released on 2001 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Origin and Destination Principles As Alternative Approaches Towards VAT Allocation by : Mariya Senyk
Download or read book The Origin and Destination Principles As Alternative Approaches Towards VAT Allocation written by Mariya Senyk and published by . This book was released on 2020 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Origin and Destination Principles as Alternative Approaches towards VAT Allocation.
Book Synopsis The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation by : Mariya Senyk
Download or read book The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation written by Mariya Senyk and published by . This book was released on 2020 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policy makers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.
Author :European Commission. Directorate-General for Taxation and the Customs Union Publisher :Luxembourg : European Commission ISBN 13 : Total Pages :48 pages Book Rating :4.F/5 ( download)
Book Synopsis Tax Policy in the European Union by : European Commission. Directorate-General for Taxation and the Customs Union
Download or read book Tax Policy in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by Luxembourg : European Commission. This book was released on 2000 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has a single market and single currency but needs a tax policy. What will this involve ?.
Book Synopsis A Common System of VAT by : Commission of the European Communities
Download or read book A Common System of VAT written by Commission of the European Communities and published by . This book was released on 1996 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Co-ordination in the EU by : Ben Patterson
Download or read book Tax Co-ordination in the EU written by Ben Patterson and published by . This book was released on 2002 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
