Download or read book EU VAT Compass 2016 2017 written by and published by . This book was released on 2016 with total page 800 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 2016/2017' 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. 0Part 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 amendments 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 700 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2016 and 2017. 0 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 covers all 28 Member States.00.
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 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European Union's VAT system.0The book consists of three parts, each comprising a vital element of the EU VAT system.0Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2016/1065; it also contains the texts of several other Directives in the field of VAT. All amendments 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.0Part Two provides an overview of both the operative parts of the more than 800 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2017 and 2018. 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 EU Member States, including the United Kingdom.
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 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 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 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 Quick Reference Guide to European VAT Compliance written by Deloitte Global Tax Center (Europe) and published by Kluwer Law International B.V.. This book was released on 2018-05-22 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Download or read book CJEU Recent Developments in Value Added Tax 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-08-10 with total page 384 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 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.
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 2020 2021 written by Fabiola Annacondia and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the EU VAT system, this book is an essential reference for those actively working on or interested in VAT.
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 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:
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 2013 2014 written by Walter van der Corput and published by . This book was released on 2013 with total page 718 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 2013/2014' 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 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 2020 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
