A Guide to the European VAT Directives 2021
   
 
Författare:Terra Ben J. M.
Titel:A Guide to the European VAT Directives 2021
Anmärkning:Säljs endast som paket. Number of pages: Vol. 1 = 1,746 Vol. 2 = 764
Utgivningsår:2021
Omfång:2510 sid.
Förlag:IBFD
ISBN:9789087226817
Typ av verk:Kommentar
Ämnesord:Skatterätt , EU-rätt

Pris: 5093 SEK exkl. moms

 

A Guide to the European VAT Directives 2021

Why this book?

Published annually, this two-volume set provides a comprehensive overview of the key elements of the European Union’s VAT Directives. Written with ease of use in mind, it covers topics ranging from sources of EU tax law and the effectiveness of EU (indirect tax) law to methods of interpretation, taxable persons and taxable transactions. It serves as an invaluable textbook and reference tool for both advanced tax law or community law students and tax professionals.

Volume 1: Introduction to European VAT

This volume offers a systematic survey of the implications of the EU legal principles on indirect tax matters and of the EU VAT rules in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, especially in VAT. It is divided into two parts: (i) General subjects; and (ii) European VAT.

Part I deals with six subjects: sources of EU tax law; legal principles; legal acts; judicial remedies and judicial protection; effectiveness of EU (indirect tax) law; and methods of interpretation. In Part II, after a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the VAT Directive (i.e. Directive 2006/112/EC replacing the First and Sixth VAT Directives) and Implementing Regulation (EU) No. 282/2011 (recast) as amended. VAT issues are illustrated by excerpts of decisions of the Court of Justice of the European Union.

Volume 2: Integrated Texts of the VAT Directives (including the Implementing Regulations) and of the former Sixth VAT Directive

This volume contains: an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of VAT, as amended) including the implementing Regulation as amended and references to the guidelines of the VAT Committee; the integrated texts of the refund VAT Directives 2008/9/EC (as amended, including a Commission Implementing Regulation) and the Thirteenth (Refund) Directive (86/560/EEC); the three Directives granting exemption on importation: Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC; and an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.
 
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