|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.|
|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.