Establishments in European VAT
   
 
Författare:Merkx Madeleine
Titel:Establishments in European VAT
Utgivningsår:2013
Omfång:208 sid.
Förlag:Kluwer
ISBN:9789041145543
Produkttyp:Inbunden
Ämnesord:Skatterätt , EU-rätt
Pris: 1109 SEK exkl. moms

 

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.

Content:
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 4 The 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.
 
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