Cjeu Recent Developments In Value Added Tax 2021

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 281 pages
File Size : 49,5 Mb
Release : 2023-01-11
Category : Law
ISBN : 9783709412794

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CJEU - Recent Developments in Value Added Tax 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 351 pages
File Size : 42,6 Mb
Release : 2023-01-11
Category : Law
ISBN : 9783709412787

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CJEU - Recent Developments in Value Added Tax 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 375 pages
File Size : 44,7 Mb
Release : 2024-01-17
Category : Law
ISBN : 9783709413302

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CJEU - Recent Developments in Value Added Tax 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 300 pages
File Size : 48,6 Mb
Release : 2022-03-16
Category : Law
ISBN : 9783709412268

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CJEU - Recent Developments in Value Added Tax 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 306 pages
File Size : 45,6 Mb
Release : 2024-01-17
Category : Law
ISBN : 9783709413319

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CJEU - Recent Developments in Value Added Tax 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 255 pages
File Size : 50,9 Mb
Release : 2019-07-24
Category : Law
ISBN : 9783709410363

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CJEU - Recent Developments in Value Added Tax 2018 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 234 pages
File Size : 45,8 Mb
Release : 2022-03-16
Category : Law
ISBN : 9783709412275

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CJEU – Recent Developments in Value Added Tax 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 328 pages
File Size : 54,6 Mb
Release : 2020-11-05
Category : Law
ISBN : 9783709411209

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CJEU - Recent Developments in Value Added Tax 2019 by Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 240 pages
File Size : 40,7 Mb
Release : 2020-11-05
Category : Law
ISBN : 9783709411216

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CJEU - Recent Developments in Value Added Tax 2019 by Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 408 pages
File Size : 53,6 Mb
Release : 2018-08-10
Category : Law
ISBN : 9783709409541

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CJEU - Recent Developments in Value Added Tax 2017 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 279 pages
File Size : 45,5 Mb
Release : 2022-08-30
Category : Law
ISBN : 9783709412602

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CJEU - Recent Developments in Direct Taxation 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Corte di giustizia dell'Unione europea
Publisher : Unknown
Page : 0 pages
File Size : 55,5 Mb
Release : 2015
Category : Electronic
ISBN : 3709406854

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CJEU by Corte di giustizia dell'Unione europea Pdf

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer
Publisher : Unknown
Page : 128 pages
File Size : 45,6 Mb
Release : 2018
Category : Electronic
ISBN : 3707339017

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CJEU - Recent Developments in Value Added Tax 2017 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer Pdf

Author : Michael Lang
Publisher : Unknown
Page : 356 pages
File Size : 45,5 Mb
Release : 2017
Category : Value-added tax
ISBN : 3707336980

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CJEU--recent Developments in Value Added Tax 2016 by Michael Lang Pdf

“Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.” -- Publisher's website and back cover.

Author : Michael Lang
Publisher : Unknown
Page : 370 pages
File Size : 51,6 Mb
Release : 2014
Category : Value-added tax
ISBN : 3707327531

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ECJ - Recent Developments in Value Added Tax by Michael Lang Pdf