CJEU Recent Developments in Value Added Tax 2018
| Författare: | Lang Michael , Pistone Pasqual , Rust Alexander , Schuch Josef , Staringer Claus , Pillet Patrice |
| Titel: | CJEU Recent Developments in Value Added Tax 2018 |
| Utgivningsår: | 2019 |
| Omfång: | 336 sid. |
| Förlag: | Linde |
| ISBN: | 9783707341225 |
| Serie: | International tax law |
| Ämnesord: | Skatterätt |
Pris: 956 SEK exkl. moms 
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 The most important and recent judgments of the CJEUConsidering 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 fb-vatax-2018_vol115.book Seite XIII Mittwoch, 10. Juli 2019 7:12 07 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 |