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Pris: 6954 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. | | |
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