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Establishments in European VAT

Establishments in European VAT

Author: Madeleine Merkx
Publisher: Kluwer Law International
ISBN: 9789041145543
Published In: August 2013
Format: Hardback , 208 pages
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:
- the concept of fair distribution of taxing powers in VAT;
- role of the neutrality principle;
- legal certainty in VAT;
- place of business for a legal entity or partnership, for a natural person, for a VAT group;
- beginning and ending of a fixed establishment;
- the ‘purchase’ fixed establishment;
- meaning of ‘permanent address’ and ‘usual residence’;
- the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
- whether supplies exchanged between establishments are taxable;
- administrative simplicity and efficiency;
- 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.
Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.
About the Author. List of Abbreviations. CHAPTER 1 Introduction. CHAPTER 2 Basic Principles of Distributing Taxing Powers. CHAPTER 3 The Establishment of the Supplier. CHAPTER 4The Establishment of the Customer.. CHAPTER 5 Mutual Relationship between Establishments of a Single Taxable Person CHAPTER 6 Summary and Conclusion.APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation. Bibliography. Table of Cases.