Author : Madeleine Merkx
Publisher :
ISBN 13 : 9789041145543
Total Pages : 0 pages
Book Rating : 4.40/5 ( download)
Book Synopsis Establishments in European VAT by : Madeleine Merkx
Download or read book Establishments in European VAT written by Madeleine Merkx and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an in-depth legal analysis of how the massively changed circumstances of the two last decades affect the EU VAT Directive. In particular it examines the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. The book explains a lot of topics, such as the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Also explained are exceptions that take precedence over the general rules.