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ECJ - Recent Developments in Value Added Tax

Schriftenreihe IStR Band 84

Cite this publication as

Michael Lang(Hg.), Pasquale Pistone(Hg.), Josef Schuch(Hg.), Claus Staringer(Hg.), Donato Raponi(Hg.), ECJ - Recent Developments in Value Added Tax (2014), Linde Verlag, 1210 Wien, ISBN: 9783709405024

Beschreibung / Abstract

Value Added Tax – a thorough analysis

Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the European Court of Justice.
This book offers a thorough analysis but also keeps track of the ongoing developments in this area. It analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important 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 given their input and helped to put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.


  • Titelei
  • Preface
  • Foreword
  • Content
  • List of Authors
  • Donato Raponi/Arthur Kerrigan: Introduction: The Growth in VAT Cases
  • Part I Fundamentals
  • Richard Lyal: VAT – It’s a Wonderful Tax
  • Joachim Englisch: Development of the EU VAT System
  • Part II Abuse and anti-avoidancemeasures
  • Edoardo Traversa: Prevention of Evasion, Avoidance and Abusein EU VAT Law
  • Marcos Álvarez Suso: The boundaries of Abusive Practices: the Grey Zone
  • Part III Taxable Persons/Public Bodies
  • Oskar Henkow: Taxable Persons
  • Sebastian Pfeiffer: Written Comment to the keynote paper ‘Taxable persons’
  • Part IV Supply of Goods and Services Taxes
  • Herman van Kesteren: Taxable Transactions
  • Peter Mason: There is no such a thing as a ‘Transfer of a Going Concern’
  • Peter Mason: After Axa, we are all scientific tax lawyers
  • Part V Tax base/Tax rates
  • Ad van Doesum: Taxable Amount
  • Rebecca Millar: Taxable Amount: Fiscal Neutrality in Action
  • Part VI Exemptions: Financial and Insurance Services
  • Michael Conlon QC/Lee Squires: Recent CJEU cases on the Finance andInsurance Exemptions
  • Ine Lejeune: Financial services
  • Part VII Exemptions: Immovable Property & Miscellaneous
  • Andrea Parolini: Exemptions for Immovable Property and other Exemptions (excluding Financial Services)
  • Part VIII Deductions
  • Eleonor Kristoffersson: Unlawful and abusive transactions and theright to deduct input VAT
  • Thomas Ecker: VAT Deductions
  • Niall Campbell: The European Court of Justice – VAT friend or foe?
  • Schriftenreihe zum Internationalen Steuerrecht

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