Download or read book First Report from the Commission to the Council on the Application of the Common System of Value Added Tax Submitted in Accordance with Article 34 of the Sixth Council Directive 77 388 EEC of 17 May 1977 written by Commission of the European Communities and published by Luxembourg : Office for Official Publications of the European Communities. This book was released on 1984 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book The VAT GST Treatment of Public Bodies written by Oskar Henkow and published by Kluwer Law International B.V.. This book was released on 2013-01-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission’s 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined [nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of ‘merit goods’; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as ‘best practice’ in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.
Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Download or read book Intermediation of Insurance and Financial Services in European VAT written by Claus Bohn Jespersen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption. As the correct VAT treatment has a significant economic impact on businesses, a great number of cases have been referred to the Court of Justice of the European Union. This is also the reason why the European Commission presented its proposal for the future treatment of insurance and financial services, including intermediation thereof, in November 2007. The political process has not yet been finalised and if the Commission's proposal is agreed upon, the question of understanding the definitions still exists. This book deals with the exemption for intermediation of insurance and financial services within European VAT. This implies analysing the methods of interpretation applied by the Court of Justice of the European Union when interpreting the provisions regarding insurance and financial services. Furthermore, the current definitions for intermediation of insurance and financial services as provided for in the VAT Directive are analysed and conclusions are made in order to define a single concept of intermediation. These analyses are followed by various practical scenarios from case law of the Member States concerning intermediation of insurance and financial services. Finally, comments based on the analyses carried out are given on the European Commission's proposal for amending the VAT Directive and the accompanying Regulation regarding intermediation of insurance and financial services.
Download or read book A Guide to the European VAT Directives written by B. J. M. Terra and published by . This book was released on 1991 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: Loose-leaf publication providing comprehensive coverage of all aspects of European Community's Directives on VAT, including Directive 91/680/EEC on the removal of fiscal frontiers on 1 January 1993. Includes a general introduction to VAT, details in relationship and impact of other EC Directives and Acts, explores the history and developments of the Sixth Directive and Directive 91/ 680/EEC, and provides extensive documentation.
Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1985 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of Cases Before the Court of Justice and the Court of First Instance written by and published by . This book was released on 2011 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Documents written by Commission of the European Communities and published by . This book was released on 1983 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of Cases Before the Court of Justice and the Court of First Instance written by Court of Justice of the European Communities and published by . This book was released on 2008 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin of the European Communities written by and published by . This book was released on 1988 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Documentation of the European Communities written by Ian Thomson and published by Burns & Oates. This book was released on 1989 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes the current range of printed information which is publicly available from the EC. The documentation extends from the text of primary and secondary legislation through working documents and research reports to explanatory and background sources--information that can only become increasingly important as the European Community moves toward the 1992 completion of its single market. Annotation copyrighted by Book News, Inc., Portland, OR
Download or read book Reports of Cases Before the Court written by Court of Justice of the European Communities and published by . This book was released on 2004 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Serial Titles written by and published by . This book was released on 1987 with total page 1812 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Trade Regulation Antitrust and Economics written by and published by . This book was released on 1981 with total page 890 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book SCAD Actualit s written by and published by . This book was released on 19?? with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
