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Pris: 6589 SEK exkl. moms  |  This book offers a systematic survey of the implications of the EU legal principles on indirect tax matters and of the EU VAT rules in force, and it provides a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, especially in VAT.
Why this book?
Volume 1 is divided into two parts:
I) General Subjects; and
II) European VAT.
Part I “General Subjects” deals with six subjects:
1) Sources of EU Tax Law;
2) Legal Principles;
3) Legal Acts;
4) Judicial Remedies and Judicial Protection;
5) Effectiveness of EU (Indirect Tax) Law; and
6) Methods of Interpretation.
In Part II, after a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the VAT Directive (i.e. Directive 2006/112/EC replacing the First and Sixth VAT Directives) and Implementing Regulation (EU) No. 282/2011 (recast) as amended. VAT issues are illustrated by excerpts of decisions of the Court of Justice of the European Union.
Author(s)
Ben Terra Prof. dr dr h.c., until his death in 2019, was Emeritus Professor of Law at the Universities of Amsterdam and Lund and Visiting Professor at the Universidade Católica in Lisbon.
Julie Kajus Advokat LLM is an indirect tax adviser specialized in European VAT.
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