EUROPEAN VAT LAW AS INTERPRETED BY THE COURT OF JUSTICE

EUROPEAN VAT LAW AS INTERPRETED BY THE COURT OF JUSTICE

ERIK STESSENS

204,15 €
IVA incluido
Disponible en 1 mes
Editorial:
WOLTERS KLUWER
Año de edición:
2022
Materia
Derecho internacional público
ISBN:
978-94-035-1846-6
Edición:
1
204,15 €
IVA incluido
Disponible en 1 mes

Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful - it can account for a large proportion of state revenue - it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law.u003c/pu003e u003cpu003eThe rules - and their applications - for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and especial schemes. An extensive keyword register facilitates navigating the book. Developed from the author's daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.

Artículos relacionados

  • EL CONSEJO DE EUROPA Y LOS DERECHOS SOCIALES
    GARCÍA MURCIA, J. / RODRÍGUEZ CARDO, I.
    El Consejo de Europa acaba de cumplir 75 años de vida, dedicados primordialmente a la difusión y defensa de la democracia y de los derechos humanos. El Convenio Europeo de Derechos Humanos y el Tribunal del mismo nombre son muy probablemente sus mejores estandartes, pero el Consejo de Europa también ha desarrollado una labor especialmente relevante en los dominios del trabajo y...
    Queda 1 en Stock

    99,00 €

  • L’U.E. ET LA MER 60 ANS APRÈS. LES TRAITÉS DE ROME
    CUDENNEC, A. /   / GUEGUEN-HALLOUET, G.
    L’Union européenne et la mer est une longue histoire qui n’a pas débuté sous les meilleurs auspices : en 1957, les traités originaires ne démontrent guère d’intérêt pour cet espace. Ce n’est qu’au fil des années, compte tenu de l’essor des activités maritimes, que l’Union a peu à peu pris en considération l’espace marin, ses richesses, le formidable potentiel de développement d...
    Queda 1 en Stock

    55,12 €

  • LA CONSERVATION DE LA BIODIVERSITÉ DANS LES ESPACES MARITIMES INTERNATIONAUX
    RICARD, P.
    Le régime juridique relatif à la conservation de la biodiversité dans les zones maritimes internationales est actuellement au cœur des discussions entre États au sein des Nations Unies. En effet, la Convention des Nations Unies sur le droit de la mer, véritable "Constitution des océans", ne permet pas d'assurer une conservation effective de la biodiversité dans la Zone et en ha...
    Queda 1 en Stock

    64,48 €

  • THE USE OF FORCE AND INTERNATIONAL LAW
    HENDERSON, C.
    The Use of Force and International Law offers an authoritative overview of international law governing the resort to force. Looking through the prism of the contemporary challenges that this area of international law faces, including technology, sovereignty, actors, compliance and enforcement, this book addresses key aspects of international law in this area: the general breadt...
    Queda 1 en Stock

    53,04 €

  • DIE REFORM DES GLAUBIGERSCHUTZSYSTEMS DER GMBH IM SPIEGEL DE
    NIGGEMANN, G.
    Mit dem MoMiG hat der Gesetzgeber den Rufen nach Deregulierung des Gläubigerschutzsystems der GmbH nachgegeben. Gerold Niggemann zeigt, dass die Ursachen der Liberalisierung in der Niederlassungsfreiheit, der europäischen Kritik am Kapitalschutzmodell und den neuen Akzenten liegen, die das Bilanzrecht im Konflikt zwischen Ausschüttungen und Gläubigerschutz setzt. Die ausführlic...
    Queda 1 en Stock

    118,98 €

  • INTERNATIONAL MIGRATION LAW
    CHETAIL, V.
    Provides a comprehensive and accessible overview of the many different elements of international law that govern the movement of personsCritically assesses the disparate sources of international migration law, including the relevant treaties and custom, from within refugee law, human rights law, humanitarian law, labour law, trade law, maritime and air law, criminal law, and co...
    Queda 1 en Stock

    62,38 €