Download or read book EU VAT Compass 2009 2010 written by Walter van der Corput and published by . This book was released on 2009 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2010 2011 written by Walter van der Corput and published by . This book was released on 2010 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 328 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.
Download or read book EU VAT Compass 2018 2019 written by Fabiola Annacondia and published by . This book was released on 2018 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT compass written by Walter van der Corput and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2017 2018 written by Fabiola Annacondia and published by . This book was released on 2017 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Download or read book EU VAT Compass 2007 written by Walter van der Corput and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2015 2016 written by Fabiola Annacondia and published by . This book was released on 2015 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European Union's VAT system, the EU VAT Compass 2015/2016 is an essential source of reference for all those actively working or interested in VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.
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.
Download or read book EU VAT Compass 2008 written by Walter van der Corput and published by . This book was released on 2008 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2019 2020 written by Fabiola Annacondia and published by . This book was released on 2020 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2022 written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2022 2023 written by Fabiola Annacondia and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2019 2020 written by Fabiola Annacondia and published by . This book was released on 2019 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU VAT Compass 2014 2015 written by Fabiola Annacondia and published by . This book was released on 2014 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2013/61; it also contains the texts of several other Directives in the field of VAT. All future amendments to be made to the basic VAT Directive under Directive 2008/8, and the text of Implementing Regulation 282/2011, as amended by Regulations 967/2012 and 1042/2013, are included. 0For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 600 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2014 and 2015.0The 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 covers all 28 Member States, including Croatia.
Download or read book EU VAT COMPASS 2018 2019 written by FABIOLA ANNACONDIA. and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
