Vat Yearbook 2010

Vat Decisions Court Justice EUro Communities
Edition 2010/2011
ISBN: 978-90-411-3413-4
Verlag: Wolters Kluwer

Buch, Englisch, 832 Seiten

Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is to interpret the meaning of European Union (EU) treaties and directives and to make sure they’re applied uniformly across the member union. In practice, the ECJ has become a major driver of European economic integration through its rulings in the area of taxation like those dealing with the value added tax (VAT). EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs of related controversies in order to properly safeguard the interests of their clients. These professionals must also contend with the complexity introduced by the interplay of Community and national law. This book provides an accessible resource directly addressing each of these concerns. The structure of this highly useful resource is based on the focus of the relevant ECJ cases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverage of each decision provided includes the following: • summary of ruling; • summary of facts; • most significant portion of ruling; and • whenever practical, relevant tax planning and compliance guidance.

Autoren/Hrsg.

Dale, Stephen

Nieuwenhuizen, Wilbert

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Steuerrecht Umsatzsteuer

Inhaltsverzeichnis

General Introduction and Outline Chapter 1 Taxable Person Chapter 2 Taxable Supply Chapter 3 Place of Supply Chapter 4 Time of Supply Chapter 5 Taxable Amount Chapter 6 Tax Rates Chapter 7 Exemptions Chapter 8 Right to Deduct Chapter 9 Real Estate Chapter 10 International Transactions Chapter 11 Special Schemes Chapter 12 Various Index