European Vat Law As Interpreted By The Court Of Justice

Author : Erik Stessens
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519061
Total Pages : 583 pages
Book Rating : 4.67/5 ( download)

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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.

Author : Ad van Doesum
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041170170
Total Pages : 723 pages
Book Rating : 4.70/5 ( download)

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Download or read book Fundamentals of EU VAT Law written by Ad van Doesum and published by Kluwer Law International B.V.. This book was released on 2016-07-21 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.

Author : Ben Terra
Publisher : IBFD
ISBN 13 : 9087221258
Total Pages : 1317 pages
Book Rating : 4.56/5 ( download)

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Download or read book A Guide to the European VAT Directives written by Ben Terra and published by IBFD. This book was released on 2012 with total page 1317 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Yves Bernaerts
Publisher : Intersentia
ISBN 13 : 9789050958974
Total Pages : 0 pages
Book Rating : 4.74/5 ( download)

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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.

Author : Rita de La Feria
Publisher : IBFD
ISBN 13 : 9087220472
Total Pages : 403 pages
Book Rating : 4.71/5 ( download)

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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.

Author : Mattias Derlén
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041128530
Total Pages : 442 pages
Book Rating : 4.39/5 ( download)

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Download or read book Multilingual Interpretation of European Union Law written by Mattias Derlén and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: At head of title: Kluwer Law International

Author : Claus Bohn Jespersen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041137327
Total Pages : 450 pages
Book Rating : 4.26/5 ( download)

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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.

Author : Ben Terra
Publisher : IBFD
ISBN 13 : 9076078882
Total Pages : 2422 pages
Book Rating : 4.85/5 ( download)

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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:

Author : S. Cazes
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.90/5 ( download)

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Download or read book Positive Outcome for Businesses of Recent VAT Cases from the Court of Justice of the European Union written by S. Cazes and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Court of Justice of the European Union until December 2009, the date of entry into force of the Lisbon Treaty) ensures the application of Union law and the uniformity of its interpretation on the territory of the European Union. National courts can request that the court to clarify a point concerning the interpretation of European Union law. In this context, it is the responsibility of the court to provide the referring court an effective answer that enables it to settle the dispute in the referred question and, when appropriate, to reformulate the question put before it. The court?s response takes the form of a judgment or an order binding the national court to which it is addressed as well as the other national courts sharing an identical situation. Every year, the court receives an ever-increasing number of VAT cases on various subjects. This article reviews the positive outcome of the VAT cases from October 2019 to May 2020.

Author : Walter van der Corput
Publisher :
ISBN 13 : 9789087221461
Total Pages : 682 pages
Book Rating : 4.60/5 ( download)

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Download or read book EU VAT Compass 2012/2013 written by Walter van der Corput and published by . This book was released on 2012 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encompassing the most important features of the European VAT system, the "EU VAT Compass 2007" is an essential source of reference for all those actively working or interested in VAT. The book consists of three sections, each comprising a vital element of the European legislation. The first section presents the text of the provisions of the new Community VAT Directive, which came into effect on 1 January 2007, and the corresponding provisions of the former Community VAT Directive (the Sixth Directive). For the interpretation of the Community VAT legislation, the case law of the European Court of Justice (ECJ) is an indispensable element. For that reason, the second section of the book gives an overview of the operative parts of the more than 350 ECJ judgments in VAT cases. The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis contains all 27 EU Member States, including Bulgaria and Romania that joined the European Union on 1 January 2007.