The Eu Vat System And The Internal Market

Author : Rita de La Feria
Publisher : IBFD
Page : 403 pages
File Size : 44,7 Mb
Release : 2009
Category : Trade regulation
ISBN : 9789087220471

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The EU VAT System and the Internal Market by Rita de La Feria Pdf

This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.

Author : Ioanna Mitroyanni
Publisher : Kluwer Law International B.V.
Page : 288 pages
File Size : 53,5 Mb
Release : 2008-10-13
Category : Law
ISBN : 9789041145338

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Integration Approaches to Group Taxation in the European Internal Market by Ioanna Mitroyanni Pdf

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.

Author : Commission of the European Communities
Publisher : Unknown
Page : 17 pages
File Size : 48,7 Mb
Release : 1987
Category : Europe
ISBN : 927726781X

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Completing the Internal Market by Commission of the European Communities Pdf

Author : Nazaré da Costa Cabral,Nuno Cunha Rodrigues
Publisher : Springer Nature
Page : 359 pages
File Size : 50,7 Mb
Release : 2019-11-26
Category : Business & Economics
ISBN : 9783030294977

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The Future of Pension Plans in the EU Internal Market by Nazaré da Costa Cabral,Nuno Cunha Rodrigues Pdf

This edited volume takes a closer look at various European pension-plan models and the recent challenges, trends and predictions related to the design of such schemes. The contributors analyse new ideas, both from national governments and European institutions, and consider current debates on topics such as the Capital Markets Union (CMU) and the so-called ‘European Pillar of Social Rights’ – calling for a new approach to social policy at the European level in response to common challenges, such as ageing and the digital revolution.This interdisciplinary work embraces economic, financial and legal perspectives, while focusing on previously selected coherence aspects in order to ensure that the analyses are comprehensive and globally consistent.

Author : Maletić, Isidora
Publisher : Edward Elgar Publishing
Page : 224 pages
File Size : 44,8 Mb
Release : 2022-06-21
Category : Law
ISBN : 9781800886681

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Trade Regulation and Policy in the EU Internal Market by Maletić, Isidora Pdf

Exploring the importance of the EU Services Directive (Directive 2006/123), this book provides an expansive insight into the controversial legislation regulating the internal market in services, whilst examining the challenges of positive harmonisation. In addition, by analysing the functioning and judicial interpretation of the directive, it considers EU trade regulation values and the broader significance of EU regulation in global regulatory standard setting.

Author : Mariya Senyk
Publisher : Unknown
Page : 394 pages
File Size : 49,9 Mb
Release : 2020
Category : Electronic
ISBN : 9087226179

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The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation by Mariya Senyk Pdf

When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policy makers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.

Author : J. J. A. M. Korving
Publisher : Unknown
Page : 439 pages
File Size : 42,5 Mb
Release : 2019
Category : Electronic
ISBN : 9012404347

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Internal Market Neutrality by J. J. A. M. Korving Pdf

Author : Jasmin Kollmann
Publisher : Unknown
Page : 128 pages
File Size : 49,8 Mb
Release : 2019
Category : Electronic
ISBN : 9087224990

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Taxable Supplies and Their Consideration in European VAT by Jasmin Kollmann Pdf

Author : Jacques Pelkmans,Anabela Correia de Britto
Publisher : Unknown
Page : 0 pages
File Size : 53,9 Mb
Release : 2012
Category : Business & Economics
ISBN : 9461382251

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Enforcement in the EU Single Market by Jacques Pelkmans,Anabela Correia de Britto Pdf

Enforcement of, and compliance with, laws and regulations in the single market of the European Union are of crucial economic importance for business, consumers, and the EU economy at large. This book provides a comprehensive overview of the current EU enforcement landscape. The traditional method of regulation enforcement, trying cases of infringement in the Court of Justice of the European Union, remains critical as a last resort, but it is increasingly seen as being very slow and costly. The authors reveal that EU law enforcement now relies heavily on a range of preventive initiatives to keep technical issues from developing into infringement problems. These measures tend to be quicker, far less costly, less formal, and highly effective in maintaining a properly functioning internal market. While these improvements are welcome news for the single market, the authors caution that EU enforcement still has thorny problems to resolve in areas such as public procurement.

Author : Ben Terra,Julie Kajus
Publisher : IBFD
Page : 2422 pages
File Size : 44,5 Mb
Release : 2006
Category : Electronic
ISBN : 9789076078885

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A guide to the European VAT directives by Ben Terra,Julie Kajus Pdf

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 54,7 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589

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Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Author : Mariya Senyk
Publisher : Unknown
Page : 394 pages
File Size : 46,9 Mb
Release : 2020
Category : Electronic
ISBN : 9087226195

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The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation by Mariya Senyk Pdf

When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union. This book should be of use for policy makers and other legal actors seeking to develop a deeper understanding of the origin and destination principles and their application in the internal market of the European Union.

Author : Ivan Sammut,Jelena Agranovska
Publisher : Springer Nature
Page : 309 pages
File Size : 55,9 Mb
Release : 2021-03-11
Category : Political Science
ISBN : 9783030661151

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The Implementation and Enforcement of European Union Law in Small Member States by Ivan Sammut,Jelena Agranovska Pdf

The objective of this book is to examine how the legal order of Malta, the EU's smallest Member State, manages to cope with the obligations of the EU's acquis communautaire. As far as the legal obligations are concerned, size does not matter. Smaller Member States have the same obligations as the largest, yet they have to meet these same obligations with very fewer resources. This book examines how the Maltese legal system manages to fulfil its obligations both in terms of the supremacy of EU law, as well as how the substantive EU law is transposed and implemented. It also explores how Maltese courts look at EU law and how they manage, or not manage, to enforce it within the context of national law. It can serve as a model to demonstrate how EU law is being implemented in the smallest Member State and can serve as a basis to study the effectiveness of EU law into the domestic law of its Member States in general.

Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 44,5 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author : Great Britain: Parliament: House of Lords: European Union Committee
Publisher : The Stationery Office
Page : 182 pages
File Size : 53,5 Mb
Release : 2007-05-25
Category : Law
ISBN : 0104010681

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Stopping the carousel by Great Britain: Parliament: House of Lords: European Union Committee Pdf

Missing Trader Intra-Community Fraud (also known as carousel fraud), where goods are repeatedly exported and imported with the EU, has caused a considerable loss of revenue In 2005/6 it is estimated the UK lost between £3-4.5 billion. This report looks both at some of the measure that have been taken to recoup some of this money and measures to stop fraud occurring. In addition it considers whether the Government's policies have imposed an unreasonable burden upon legitimate businesses within affected sectors. It concludes that not only are existing measures unsustainable, steps need to be taken to ensure innocent traders are not damaged. The government needs to work with Member States to implement a system of taxation of intra-Community transactions that will be less vulnerable to major fraud.