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CJEU - Recent Developments in Value Added Tax 2014

Series on International Tax Law, Volume 92

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

Buch | Softcover

264 Seiten

2015 | 1. Auflage 2015
Linde Verlag Ges.m.b.H.
978-3-7073-3340-4 (ISBN)

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The most important and recent judgments of the CJEU Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal frameworks 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 Court of Justice of the European Union. Upon the European Commission's initiative the Institute for Austrian and International Tax Law started a research project which will not only lay the groundwork for a thorough analysis but alsokeep track of the ongoing developments in this area. This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, 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 us put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

The most important and recent judgments of the CJEU

Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal frameworks 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 Court of Justice of the European Union.

Upon the European Commission's initiative the Institute for Austrian and International Tax Law started a research project which will not only lay the groundwork for a thorough analysis but alsokeep track of the ongoing developments in this area.

This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, 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 us 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.

ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).

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	27.6.2015
Reihe/Serie	Schriftenreihe zum Internationalen Steuerrecht ; 92
Sprache	englisch
Maße	155 x 225 mm
Gewicht	435 g
Einbandart	kartoniert
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht
Schlagworte	Doppelbesteuerung • Doppelbesteuerungsabkommen • EuGH • Internationales Steuerrecht
ISBN-10	3-7073-3340-X / 370733340X
ISBN-13	978-3-7073-3340-4 / 9783707333404
Zustand	Neuware