CJEU - Recent Developments in Value Added Tax 2020 av Kofler Georg, Lang Michael, Pistone Pasquale , Rust Alexander - 9783707345322 - Jure bokhandel

 

 
 
CJEU - Recent Developments in Value Added Tax 2020
   
 
Författare:Kofler Georg , Lang Michael , Pistone Pasquale , Rust Alexander
Titel:CJEU - Recent Developments in Value Added Tax 2020
Utgivningsår:2022
Omfång:300 sid.
Förlag:Linde Verlag
ISBN:9783707345322
Typ av verk:Samlingsverk
Serie:Series on International Tax Law nr. 129
Ämnesord:Skatterätt

Pris: 1012 SEK exkl. moms

 

The most important and recent judgments of the CJEU

Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.

This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
 
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