Fundamentals Of Eu Vat Law

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Fundamentals Of Eu Vat Law

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Author : Ad van Doesum
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-07-21

Fundamentals Of Eu Vat Law written by Ad van Doesum and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-21 with Law categories.

Value added tax (VAT) is responsible for generating approximately €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. 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. 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. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.

Fundamentals Of Eu Vat Law

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Author : Frank Nellen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-08-19

Fundamentals Of Eu Vat Law written by Frank Nellen and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-19 with Law categories.

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Fundamentals Of Eu Vat Law

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Author : Ad van Doesum
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2025-02-19

Fundamentals Of Eu Vat Law written by Ad van Doesum and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-02-19 with Law categories.

Value added tax (VAT) is responsible for generating almost EUR 1200 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. 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, the taxable amount and the new VAT rates structure; the right of deduction of input VAT; intra-Community transactions, importation and exportation; e-commerce, distance sales rules, platforms and the one-stop-shop mechanism; immovable property; holding companies and dealings in shares; and how far a national court must and can go in interpreting national provisions in 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, importation and exportation of goods, and shares and other securities. With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and abundance of references to case law and literature make it an indispensable reference for all tax law professionals, including legislators, judges and researchers.

Vat In A Day A Concise Overview Of The Eu Vat System

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Author : Adrianus Johannes Doesum
language : en
Publisher:
Release Date : 2013

Vat In A Day A Concise Overview Of The Eu Vat System written by Adrianus Johannes Doesum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

This book serves as an introduction to the currect EU Value Added Tax system. It provides a consice overview of the working of EU VAT and the concepts and rationale behind it. The goal of this book is to enable the reader obtaining a basic knowledge of the EU VAT system, or to refresh his or hers memory within a day's work. Hence, this book is titled: 'Vat in a day'. Even though the book covers all aspects of the EU Vat system, some elements are discussed in more details than others. Didactically sound choices were made as regards the depth at which the various subjects in this book are discussed. Nevertheless, the book provides an account of the key providers in the VAT Directive and the key case law of the Court of Justice of the European Union in the field of VAT.

Eu Customs Law

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Author : Timothy Lyons
language : en
Publisher: Oxford University Press
Release Date : 2018-06-18

Eu Customs Law written by Timothy Lyons and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-18 with Law categories.

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Modernized Community Customs Code and Implementing Regulation and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

The Choice Of Legal Basis For Acts Of The European Union

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Author : Annegret Engel
language : en
Publisher: Springer
Release Date : 2018-09-10

The Choice Of Legal Basis For Acts Of The European Union written by Annegret Engel and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-10 with Law categories.

This book provides the first comprehensive discussion of conflicts between legal bases in EU law. It fills an important gap in the existing literature on the choice of legal basis in EU law by analysing the structure of legal bases and the resulting legal basis litigation in the European Union, thus identifying areas of conflict produced by overlapping competences, divergent inter-institutional interests, and inconsistencies in the courts’ judgements. While certain cases have been discussed extensively in academic literature (e.g. Tobacco Advertising, ECOWAS), there has been little analysis of the general underlying criteria and principles governing the choice of legal basis on the part of European institutions. Such an analysis has, however, become necessary in order to better understand and possibly predict judicial outcomes, and to identify flaws in the current legislative framework.

Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-09

Virtues And Fallacies Of Vat An Evaluation After 50 Years written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-09 with Law categories.

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Maritime Work Law Fundamentals Responsible Shipowners Reliable Seafarers

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Author : Iliana Christodoulou-Varotsi
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-10-31

Maritime Work Law Fundamentals Responsible Shipowners Reliable Seafarers written by Iliana Christodoulou-Varotsi and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-31 with Law categories.

The importance of international maritime labour law - both as a component of - ternational maritime law, and in socio-political and economic terms - has been recognised by the IMO International Maritime Law Institute for a number of years. Indeed, the Institute has annually organised a course on maritime labour law with the participation of inter alia the International Maritime Organization, the - ternational Labour Organization, the International Transport Workers’ Federation, and the German Shipowners’ Association. It was therefore a great pleasure when the authors invited me to introduce their forthcoming monograph on Maritime Work Law Fundamentals: Responsible S- powners Reliable Seafarers. As the title suggests, a fundamental challenge of this branch of international maritime law is to achieve a balance between the interests of the two main stakeholders. Institutionally, the effort to achieve this balance dates back a number of decades with its genesis mainly found in the work of the International Labour Organization. It has to be said that whilst this effort achieved great progress, it has led to a haphazard, plethora of legal instruments.

Platforms In Eu Vat Law

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Author : Christina Pollak
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-10-18

Platforms In Eu Vat Law written by Christina Pollak and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-18 with Law categories.

Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.

Fundamentals Of Eu Vat Law

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Author : Frank Nellen
language : en
Publisher: Kluwer Law International
Release Date : 2020-08-19

Fundamentals Of Eu Vat Law written by Frank Nellen and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-19 with categories.

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world - a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents - increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an 'arbitration-friendly' jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.