VAT in an EU and International Perspective
� Essays in honour of Han Kogels
Författare:van Arendonk Henk , Jansen Sjaak , van der Paardt René
Titel:VAT in an EU and International Perspective � Essays in honour of Han Kogels
Omfång:360 sid.
Ämnesord:Skatterätt , Festskrifter

Pris: 1026 SEK exkl. moms


This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. Han Kogels is a multifaceted person, with an impressive career in the tax field, both nationally and internationally. The great appreciation for his work is reflected in the contributions by his many friends and colleagues to this liber amicorum.

The book covers a variety of different subjects. The authors – all experts in taxation – have chosen subjects in different fields of taxation, general principles of law or even a historical view on levying of tax, thus reflecting the broad interests of Han, who is scientifically involved in tax principles, OECD guidelines and, as a member of the Board of the Customs Museum, interested in the history of taxation.

VAT in an EU and International Perspective provides a pallet of interesting articles on different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries, tax incentives in “green” investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe.
  © 2017 Jure AB