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European VAT Law as Interpreted by the Court of Justice

European VAT Law as Interpreted by the Court of Justice

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789403518466
  • Published In: November 2022
  • Format: Hardback
  • Jurisdiction: Europe ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,460.00

HKD 1,416.20 Save HKD 43.80 (3%)

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  • Description 
  • Contents 
  • Details

    About this book:

    European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. 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 is a study of the European VAT legislation and has taken into consideration every VAT case ever decided by the Court of Justice of the European Union (CJEU) (more than 850 in all).

     

    What’s in this book:

    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.

     

    How this will help you:

    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. As the ideal day-to-day guide to European VAT law, this book is not only of value for VAT experts but also for generalists and people seeking an introduction to VAT

  • List of Abbreviations

    Preface

    Disclaimer

    Acknowledgements

    Introduction

    CHAPTER 1

    VAT as a Tax

    CHAPTER 2

    The Taxable Transactions

    CHAPTER 3

    The Taxable Person

    CHAPTER 4

    Where Must the Supply Be Taxed: The Place of Supply Rules

    CHAPTER 5

    Chargeable Event and Chargeability of VAT

    CHAPTER 6

    Exemptions Without Deduction Right

    CHAPTER 7

    Exemptions with the Right to Deduct Input VAT

    CHAPTER 8

    The Taxable Amount

    CHAPTER 9

    The Rate

    CHAPTER 10

    The Person Liable to Pay VAT

    CHAPTER 11

    The Right to Deduct VAT

    CHAPTER 12

    Refund of VAT

    CHAPTER 13

    Special Schemes

    Table of CJEU Cases

    Index

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