CJEU Recent Developments in Value Added Tax 2019
Författare:Kofler Georg , Lang Michael , Pistone Pasquale , Rust Alexander , Schuch Josef , Spies Karoline , Staringer Claus , Pillet Patrice
Titel:CJEU Recent Developments in Value Added Tax 2019
Omfång:314 sid.
Serie:International tax law nr. 123
Ämnesord:Skatterätt , Internationell rätt , EU-rätt

Pris: 975 SEK exkl. moms


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. fundamental principles and VAT, administrative cooperation in 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.
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