Vat In An Eu And International Perspective
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Vat In An Eu And International Perspective
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Author :
language : en
Publisher: IBFD
Release Date : 2011
Vat In An Eu And International Perspective written by and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Principles Of Value Added Tax
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Author : Adrian Ogley
language : en
Publisher:
Release Date : 1998
Principles Of Value Added Tax written by Adrian Ogley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with EU categories.
He is also the author of "Principles of International Tax".
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.
Vat Grouping From A European Perspective
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Author : Sebastian Pfeiffer
language : en
Publisher:
Release Date : 2015
Vat Grouping From A European Perspective written by Sebastian Pfeiffer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Value-added tax categories.
In theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all companies involved, i.e. companies not able to (fully) deduct input taxes. Member States are granted an option for introducing a VAT grouping regime that allows legally independent persons to be treated as one single taxable person under certain conditions. The main consequence of VAT grouping is that it leads to out-of-scope intra-group transactions, enabling companies to outsource functions without running the risk of non-deductible VAT. The notion of EU VAT grouping stems from the German Organschaft regime, which was originally introduced to produce neutrality within the chain of companies. 0This book provides an overview of VAT policy considerations for introducing VAT grouping and the history of the EU VAT grouping notion, and offers an in-depth analysis of the scope of the VAT grouping notion found in the VAT Directive. While elaborating on the scope of the VAT grouping concept, the fundamental freedoms relating to the territorial scope and State aid provisions with respect to the personal scope are scrutinized. The scope of VAT grouping is furthermore analysed in the light of the ECJ’s case law on VAT grouping, VAT in general and other case law relevant to the topic.
Global Perspectives On E Commerce Taxation Law
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Author : Subhajit Basu
language : en
Publisher: Routledge
Release Date : 2016-04-22
Global Perspectives On E Commerce Taxation Law written by Subhajit Basu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-22 with Business & Economics categories.
In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.
International Juridical Double Taxation From An Ability To Pay Perspective Under Eu Law
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Author : Maria Júlia Ildefonso Mendonça
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-01-22
International Juridical Double Taxation From An Ability To Pay Perspective Under Eu Law written by Maria Júlia Ildefonso Mendonça 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 2023-01-22 with Law categories.
The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.
Value Added Tax
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Author : Alan Schenk
language : en
Publisher: BRILL
Release Date : 2022-10-17
Value Added Tax written by Alan Schenk and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-17 with Law categories.
A Guide To The European Vat Directives
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Author : Ben Terra
language : en
Publisher: IBFD
Release Date : 2012
A Guide To The European Vat Directives written by Ben Terra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Turnover tax categories.
The Oecd S Global Minimum Tax And Its Implementation In The Eu A Legal Analysis Of Pillar Two In The Light Of Tax Treaty And Eu Law
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Author : Valentin Bendlinger
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-10-17
The Oecd S Global Minimum Tax And Its Implementation In The Eu A Legal Analysis Of Pillar Two In The Light Of Tax Treaty And Eu Law written by Valentin Bendlinger 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 2023-10-17 with Law categories.
Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes, consultations and announcements, the OECD, with the active support of the EU, has created a framework for a global minimum tax (Pillar Two or GloBE). In the meanwhile, jurisdictions are faced with the practical difficulties of incorporating an incredibly complex set of rules into their domestic legal systems. This book aims to shed light on the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and aims to explore the relationship between the OECD’s soft law materials, including the OECD’s GloBE Model Rules and the GloBE Commentary, tax treaties and the EU’s recently adopted GloBE-Directive. The author not only analyses Pillar Two from a technical and a policy perspective but also provides for a comprehensive examination of the compatibility of Pillar Two with tax treaties and EU law. To this end, the analysis also includes practical examples and illustrates solutions to numerous technical and policy issues of Pillar Two. Among the seminal matters covered are the following: History and Background of the global minimum tax discussion. Detailed technical considerations on the design of Pillar Two, including its scope, the determination of both the ‘GloBE Income’ as well as the ‘Adjusted Covered Taxes’ and the computation of the effective tax rate as well as the computation and collection of the final ‘Top-up Tax’ liability, including the application of the QDMTT, IIR, and UTPR. Tax policy implications and deficiencies of the final design of Pillar Two. The relation of Pillar Two to the current distribution of taxing rights under bilateral tax treaties. The analysis includes the compatibility of the QDMTT, IIR, and UTPR with existing tax treaties and the resolution of potential normative conflicts, both between tax treaties and domestic implementations of Pillar Two as well as between tax treaties concluded by EU Member States and the EU’s GloBE-Directive. The role of the GloBE-Directive within the EU’s legal order, including the issue of EU internal and external competence as well as the substantive compatibility of Pillar Two with primary law, such as the fundamental freedoms. Detailed comparisons between the OECD’s GloBE Model Rules and the EU’s GloBE-Directive elucidate common points and deviations. In addition to comprehensive technical considerations, the book also provides a comprehensive tax policy perspective on the global minimum tax. For its unparalleled clarification of the issues alone, this book will prove invaluable to practitioners, tax authorities, policymakers, and academics concerned with the implementation and application of Pillar Two. ‘Valentin Bendlinger’s book is an outstandingly remarkable work on a highly complex topic. The structure, clarity of thinking, and legal argumentation are excellent, and the legal and policy results throughout are profoundly argued. The book successfully ties together broad concepts of international and European (tax) law with highly complex and novel issues of the taxation of multinational enterprises. It should be highlighted that Valentin Bendlinger succeeded in leading the reader from the history and policy through a “jungle” of unprecedented rules to overarching fundamental issues of how the new taxation framework is to be placed in the international and European legal order.’ – Prof. DDr Georg Kofler, LLM (NYU), Vienna University of Economics and Business.
Eu Value Added Tax And Beyond
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Author : Marta Papis-Almansa
language : en
Publisher:
Release Date : 2023
Eu Value Added Tax And Beyond written by Marta Papis-Almansa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.