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Pris: 956 SEK exkl. moms  |  The most important and recent judgments of the CJEU
Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.
This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent 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 provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Contents
Preface ................................................................................................................... V
List of Authors ..................................................................................................... VII
Part I
EU Fundamental Principles and VAT
Edoardo Traversa/Stefania Lotito Fedele
Art 17 ECFR on the right to property and VAT ............................................ 3
Joachim Englisch
Equality under State aid rules and VAT ........................................................... 15
Part II
Digital Economy and VAT
Marie Lamensch/Rebecca Millar
The Role of Marketplaces in Taxing B2C Supplies ......................................... 51
Walter Hellerstein
US Experience and Recent Developments in the Collection of
Tax on Online Sales ............................................................................................. 79
Part III
Taxable Persons and Related Issues in VAT Law
Karoline Spies
CJEU Case Law on Taxable Persons in 2018 ................................................... 131
Donato Raponi
The VAT treatment of public bodies: some comments ................................. 145
Part IV
Supply of Goods and Services in VAT Law
Herman van Kesteren/Huub van Erp
Taxable and Non-taxable Transactions ............................................................ 151
Paolo Centore
CJEU Judgment Fontana C-648/16 .................................................................. 183
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Contents
XIV Lang et al (Eds), CJEU – Recent Developments in Value Added Tax 2018
Part V
Tax Base/Tax Rate in VAT Law
Frank Nellen/Ad van Doesum
Taxable Amount & VAT Rates .......................................................................... 191
Marcos Álvarez Suso
The increasing role of the CJEU in determining procedural issues when
deciding VAT cases – One recent example: the indirect calculation of
the VAT due ......................................................................................................... 223
Part VI
Exemptions in VAT Law
Andrea Parolini/Andrea Rottoli
Exemptions in VAT Law – Recent Case Law of the CJEU ............................ 239
Part VII
Deductions in VAT Law
Charlène A. Herbain
Deductions in VAT Law – Recent Case Law of the CJEU ............................. 263
Peter Sanderson
Comments on Session 7: Input VAT Deductions in VAT Law .................... 285
Part VIII
In which direction does the CJEU go?
Ine Lejeune/Liesbeth Vermeire
CJEU Case law on VAT: Statistics on Case Law and High Level Trends .... 293
Series on International Tax Law......................................................................... 311 | | |
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