Download or read book Recast VAT Directive written by Easygotax VAT Solutions and published by Taxeye. This book was released on 2014-04-01 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recast Value Added Tax (VAT) Directive

Download or read book Commented Recast VAT Directive written by António Calisto Pato and published by Easygotax. This book was released on 2014-04-14 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book encompasses the Recast VAT (Value Added Tax) Directive, updated up to April 2014 with comments, identifications of articles, cross references , reference to the implementation measures regulation, reference to the VAT Committee meetings and reference to the explanatory notes on invoicing rules issued by DG TAXUD. A must have for all those working in Finance if directly involved with indirect taxation.

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 2014 with total page 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 . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.

Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.

Download or read book The 2010 VAT Directive and the Case Law of the Court of Justice of the European Union written by Yves Bernaerts and published by Intersentia. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its 2010 version, the VAT Directive (Directive 2006/112/EC) is a major step towards the single market in the EU. The 2010 text is a true revolution for entrepreneurs because of the new place of supply rules and the reporting requirements established in this respect. This book provides a clear chronological overview of the changes in the place of supply rules (step by step). It includes five different (and complete) versions of the new rules, starting with the 'old' regime of 2009, succeeded by the four versions in its changes for 2010, 2011, 2013, and 2015. This overview makes it possible to interpret the applicable text at a certain moment during the next years, despite its successive changes. The case law of the Court of Justice of the EU with regard to VAT is, more than ever, an essential source to understand difficulties in the interpretation of the text, with which businesses are increasingly confronted. It is here that the book will be most valuable. Apart from the provisions of the directives and regulations (including the proposal for the recast regulation) with regard to VAT, its purpose is to reveal and make available the links between all 414 articles (and the annexes) of the VAT Directive and the existing case law from the Court of Justice. The case law in connection with each article is directly accessible, and the book includes three indexes (chronological, alphabetical, and by reference to the articles of the directive) increasing its usability.

Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "

Download or read book European Tax Law written by Martijn Schippers and published by Kluwer Law International B.V.. This book was released on 2022-01-22 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Tax Law Seventh Edition Volume II Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands. Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands. Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation. The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes. The in-depth coverage of this Volume II includes: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook

Download or read book A Guide to the European VAT Directives 2017 2 Vols written by Ben Terra and published by . This book was released on 2017 with total page 2370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. 'Volume 1: Introduction to European VAT'. This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. 0'Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive'. This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. 0ISBN vol. 1: 9789087223984; vol. 2: 9789087223991.

Download or read book Integrated Text of the VAT Directive recast written by B. J. M. Terra and published by . This book was released on 2010 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Integrated Text of the VAT Directive recast written by and published by . This book was released on 2013 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Place of Supply in European VAT written by Ben Terra and published by Springer. This book was released on 1998-08-11 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. This detailed reference work provides essential reading for tax practitioners, academics and advanced students of tax law.

Download or read book A Guide to the Sixth VAT Directive written by B. J. M. Terra and published by . This book was released on 1991 with total page 926 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 A Guide to the European VAT Directives written by J. Kajus and published by . This book was released on 2018 with total page 1656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 contains: an (unofficial) integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of VAT, as amended) including the implementation Regulation as amended and references to the guidelines of the VAT Committee; the integrated texts of the refund VAT Directives 2008/9/EC (as amended including a Commission implementation Regulation) and the Thirteenth (refund) Directive (86/560/EEC); the three Directives granting exemption on importation: Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC; and an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.

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:

Download or read book VAT in a Day A Concise Overview of the EU VAT System written by Adrianus Johannes Doesum and published by . This book was released on 2013 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book serves as an introduction to the currect EU Value Added Tax system. It provides a consice overview of the working of EU VAT and the concepts and rationale behind it. The goal of this book is to enable the reader obtaining a basic knowledge of the EU VAT system, or to refresh his or hers memory within a day's work. Hence, this book is titled: 'Vat in a day'. Even though the book covers all aspects of the EU Vat system, some elements are discussed in more details than others. Didactically sound choices were made as regards the depth at which the various subjects in this book are discussed. Nevertheless, the book provides an account of the key providers in the VAT Directive and the key case law of the Court of Justice of the European Union in the field of VAT.