首页 >
税务 >
欧盟 >
Fundamentals of EU VAT Law, 2nd Edition

Fundamentals of EU VAT Law, 2nd Edition

作者： Ad van Doesum; Herman van Kesteren; Gert-Jan van Norden
出版商： Kluwer Law International
ISBN: 9789403523439
出版时间 August 2020
规格： Hardback , 584 pages
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥948.60

￥920.14 Save ￥28.46 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning and the principles of the European Value Added Tax (VAT) system. VAT is responsible for generating approximately EUR 903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice.

What’s in this book:

The systematic presentation covers such issues and topics as the following:
- sources of EU VAT law, including principles derived from CJEU case law;
- principles underlying the EU VAT system;
- relations among the layers of VAT law – primary and secondary EU law, national law;
- how to apply the VAT legislation and case law;
- allocation of taxing rights (place of supply rules);
- invoicing requirements and other administrative obligations;
- exemptions, VAT rates and the taxable amount;
- the right of deduction of input VAT;
- intra-Community transactions, importation and exportation;
- immovable property; and
- how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system.
The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. Furthermore, a comprehensive analysis of VAT rules based on real-life examples deduced from EU case law is presented, thereby illustrating the functioning of the EU VAT system.

How this will help you:

This book clearly shows how the elements of the EU VAT system are linked to each other and elaborates on the EU VAT determination scheme and how to proceed through it efficiently in any context. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. In addition, this book’s emphasis on the rationale and systematics of the EU VAT system makes it an indispensable reference for all tax law professionals and researchers in aiding them to take confident action guided by the current state of EU VAT law.
About the Authors

List of Abbreviations

Preface

Chapter 1 Introduction

Chapter 2 Taxable Persons

Chapter 3 Taxable Transactions

Chapter 4 Place of Supply

Chapter 5 Chargeable Event, Chargeability and Payment of VAT

Chapter 6 Taxable Amount

Chapter 7 Rates

Chapter 8 Exemptions

Chapter 9 Immovable Property

Chapter 10 Deduction of Input VAT

Chapter 11 Person Liable to Pay VAT

Chapter 12 Intra-Community Transactions

Chapter 13 Importation and Exportation of Goods

Chapter 14 Administrative Obligations

Chapter 15 Special Schemes

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Fundamentals of EU VAT Law, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Fundamentals of EU VAT Law, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title