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Author : Pierre Guieu
Publisher : Springer
Page : 148 pages
File Size : 53,6 Mb
Release : 1977
Category : Business & Economics
ISBN : STANFORD:36105038741307
Explanation on the Sixth Council Directive of May 1977 on the harmonization of the laws of the Member States relating to turnover taxes with emphasis to a common system for a uniform basis of assessment.
Author : Commission of the European Communities,Council of the European Communities
Publisher : Luxembourg : Office for Official Publications of the European Communities
Page : 100 pages
File Size : 43,6 Mb
Release : 1984
Category : Tariff
ISBN : UCSD:31822032489247
Author : George N. Carlson
Publisher : Unknown
Page : 104 pages
File Size : 55,6 Mb
Release : 1980
Category : Government publications
ISBN : UIUC:30112105189028
This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.
Author : K PE Lasok
Publisher : Edward Elgar Publishing
Page : 1150 pages
File Size : 41,5 Mb
Release : 2020-08-28
Category : Law
ISBN : 9781784718015
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Author : Ben Terra,Julie Kajus
Publisher : IBFD
Page : 1317 pages
File Size : 42,6 Mb
Release : 2012
Category : Turnover tax
ISBN : 9789087221256
Author : Ben Terra,Julie Kajus
Publisher : IBFD
Page : 2422 pages
File Size : 52,8 Mb
Release : 2006
Category : Electronic
ISBN : 9789076078885
Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 49,9 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Author : Alan Schenk,Oliver Oldman
Publisher : BRILL
Page : 752 pages
File Size : 41,8 Mb
Release : 2022-10-17
Category : Law
ISBN : 9789004502192
Author : Ben Terra,Julie Kajus
Publisher : Springer
Page : 184 pages
File Size : 49,7 Mb
Release : 1992
Category : Business & Economics
ISBN : UOM:35112200309260
This book is an extremely useful reference guide to tax advisers, accounting professionals, financial executives and others interested in more than their national VAT legislation. The first part of the book offers an introduction to the system of VAT in the EC based on the Sixth Directive, an overview of the developments towards the completion of the internal market with regard to VAT and an introduction to the system after 1992. The second part presents an integrated text of the adopted relevant (numbered) directives, as well as the text of Directive 91/680/EEC supplementing the common system of VAT and amending the Sixth Directive with a view to the abolition of fiscal frontiers. This publication is the successor of Introduction to Value Added Tax in the EC.
Author : B. J. M. Terra,Bureau international de documentation fiscale,Julie Kajus
Publisher : Unknown
Page : 128 pages
File Size : 43,8 Mb
Release : 2014
Category : Electronic
ISBN : 9087222327
Author : Coopers & Lybrand
Publisher : Springer
Page : 376 pages
File Size : 40,5 Mb
Release : 1997-03-28
Category : Business & Economics
ISBN : STANFORD:36105061865189
In recent years, The absence of frontier checks has enabled the elimination of millions of customs documents. However, it has also required the introduction of new taxable transactions and administrative formalities. In this book, members of Coopers & Lybrand Global Indirect Tax Network analyse the main features of the new rules. In clear, practical terms, A Guide to VAT in the EU explains how each European Community (EC) country has implemented the Council Directive 91/680/EC and amending directives. This update includes: information on the three recently added European Union (EU) members (Austria, Finland and Sweden) a commentary on the Council Directive 95/7/EC, applicable as from 1 January 1995 (which introduces definitive changes To The Sixth Directive and amends the 1993 transitional regime). appendices with tables and a specially prepared integration of the Sixth Directive And The amending directives.
Author : Julie Kajus,Ben Terra
Publisher : Unknown
Page : 128 pages
File Size : 43,7 Mb
Release : 2017
Category : Electronic
ISBN : 9087224001
Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.
Author : Anonim
Publisher : IBFD
Page : 381 pages
File Size : 46,8 Mb
Release : 2011
Category : Electronic
ISBN : 9789087221072
Author : Giorgio Beretta
Publisher : Kluwer Law International B.V.
Page : 366 pages
File Size : 50,8 Mb
Release : 2019-10-24
Category : Law
ISBN : 9789403514420
A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
Author : Julie Kajus,Ben Terra
Publisher : Unknown
Page : 1668 pages
File Size : 44,9 Mb
Release : 2017
Category : Electronic
ISBN : 9087225180
Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
