"Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles. Key features include: consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system. EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Contents: Preface Part I. General principles of VAT 1. Nature and origins of value added tax / KPE Lasok QC 2. The interrelationship between EU and national VAT legislation / KPE Lasok QC 3. Field of application of VAT / KPE Lasok QC Part II. The internal system 4. Taxable persons / KPE Lasok QC 5. Taxable transactions / KPE Lasok QC 6. The place of taxable transactions / KPE Lasok QC 7. Chargeable event and chargeability of tax / KPE Lasok QC 8. Taxable amount / Tarlochan Lall 9. Rates of tax / KPE Lasok QC 10. Exemptions / KPE Lasok QC 11. Input tax deduction / KPE Lasok QC Part III. Taxation of intra-community and export trade 12. Intra-community trade in goods / Tarlochan Lall 13. Intra-community trade in services / Tarlochan Lall 14. Supplies outside the EU / Tarlochan Lall 15. VAT and EU customs duty / Tarlochan Lall Part IV. Special sectors 16. Special schemes / KPE Lasok QC 17. Simplification measures / KPE Lasok QC 18. Immovable property / Tarlochan Lall 19. Financial services and insurance / KPE Lasok QC 20. Charities and local authorities / Hui Ling McCarthy QC and Edward Hellier 21. Internet transactions, telecommunications / Hui Ling McCarthy QC and Sarah Black Part V. Accounting and enforcement 22. Accounting for VAT / KPE Lasok QC 23. Administrative cooperation between taxing authorities / KPE Lasok QC Index.
Digital File Characteristics
Source of Description
Description based on print record.