A Guide to the European VAT Directives 2020
   
 
Författare:Terra Ben J. M. , Kajus Julie
Titel:A Guide to the European VAT Directives 2020
Anmärkning:This two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe.
Utgivningsår:2020
Omfång:2458 sid.
Förlag:IBFD
ISBN:9789087225940
Ämnesord:Skatterätt

Pris: 3609 SEK exkl. moms

 

A Guide to the European VAT Directives 2020
Why this book?
Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of the VAT Directives of the European Union.

This book set serves as a textbook for advanced students of tax law and/or Community law and as a handy reference tool for (indirect) tax law or Community law practitioners.


Volume 1: Introduction to European VAT

This volume 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 a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General Subjects and (II) European VAT.

Part I deals with six subjects: sources of EU tax law; legal principles; legal acts; judicial remedies and judicial protection; effectiveness of EU (indirect tax) law; and 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 implementation 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.

Volume 2: Integrated Texts of the VAT Directives (including the implementing Regulations) and of the former Sixth VAT Directive

This volume contains: an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of VAT, as amended) including the implementation Regulation as amended and references to the guidelines of the VAT Committee; the integrated texts of the refund VAT Directives 2008/9/EC (as amended including a Commission implementation Regulation) and the Thirteenth (refund) Directive (86/560/EEC); the three Directives granting exemption on importation: Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC; and an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.
 
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