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 . This book was released on 2010 with total page 774 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 European VAT Law as Interpreted by the Court of Justice written by Erik Stessens and published by Kluwer Law International B.V.. This book was released on 2022-11-22 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; bundled supplies; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and special schemes. An extensive keyword register facilitates navigating the book. Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.
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 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 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 EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
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 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 National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
Download or read book Vat Yearbook 2010 2011 written by Stephen Dale and published by . This book was released on 2010-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book lists VAT decisions of the European Court of Justice in a structure that follows the structure of the new (and old) Sixth VAT Directive EC 2006/112 as amended.
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.
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 408 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 The New VAT Directive and the Case Law of the Court of Justice of the European Communities written by Yves Bernaerts and published by . This book was released on 2007 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CJEU Recent Developments in Value Added Tax 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-24 with total page 336 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 the 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 CJEU Recent Developments in Direct Taxation 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-03 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
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 EU Tax Law written by Marjaana Helminen and published by IBFD. This book was released on 2011 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
