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ECJ - Recent Developments in Value Added Tax

Series on International Tax Law, Volume 84

Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Donato Raponi (Herausgeber)

Buch | Softcover

384 Seiten

2014 | 1. Auflage 2014
Linde Verlag Ges.m.b.H.
978-3-7073-2753-3 (ISBN)

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CJEU - Recent Developments in Value Added Tax 2014

Michael Lang, Alexander Rust, Pasquale Pistone, Josef Schuch, Claus Staringer, Donato Raponi

2015

Buch | Softcover

CHF 103, ⁶⁰

zur Neuauflage

Value Added Tax - a thorough analysis Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the European Court of Justice. This book offers a thorough analysis but also keeps track of the ongoing developments in this area. It analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important 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 representatives and tax practitioners, have given their input and helped to put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Value Added Tax - a thorough analysis

Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the European Court of Justice.
This book offers a thorough analysis but also keeps track of the ongoing developments in this area. It analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important 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 representatives and tax practitioners, have given their input and helped to put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.

a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.

ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.

ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.

Head of the VAT Unit, European Commission, and professor of European tax law (indirect taxation) at ESSF ( Ecole supérieure des sciences fiscales , Brussels).

Erscheint lt. Verlag	2.7.2014
Reihe/Serie	Schriftenreihe zum Internationalen Steuerrecht ; 84
Sprache	englisch
Maße	155 x 225 mm
Gewicht	610 g
Einbandart	kartoniert
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht
Schlagworte	Doppelbesteuerung • Doppelbesteuerungsabkommen • Doppelbesteuerungsabkommen (DBA) • EuGH • Europäischer Gerichtshof • Europa; Recht • European Court of Justice • Fundamental freedoms • Grundfreiheiten • international • Internationales Steuerrecht • Mehrwertsteuer • national tax system • Steuerrecht
ISBN-10	3-7073-2753-1 / 3707327531
ISBN-13	978-3-7073-2753-3 / 9783707327533
Zustand	Neuware