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CJEU - Recent Developments in Value Added Tax 2014

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Michael Lang(Hg.), Pasquale Pistone(Hg.), Josef Schuch(Hg.), Claus Staringer(Hg.), Donato Raponi(Hg.), Alexander Rust(Hg.), CJEU - Recent Developments in Value Added Tax 2014 (2015), Linde Verlag, 1210 Wien, ISBN: 9783709406847

Beschreibung / Abstract

The most important and recent judgments of the CJEU

Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal frameworks 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 Court of Justice of the European Union.

Upon the European Commission’s initiative the Institute for Austrian and International Tax Law started a research project which will not only lay the groundwork for a thorough analysis but alsokeep track of the ongoing developments in this area.

This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, 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 us put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.


  • Titelei
  • Preface
  • List of Authors
  • Content
  • Part I ECJ and VAT – The Big Picture
  • The European Court of Justice and VAT: the European Commission’s Perspective – Antonio Victoria-Sanchez
  • A Court’s Perspective on Recent CJEU Case Law: The Court of Justice’sLatest Judgments on Direct Effect of theVAT Directive’s Provisions – Gregor Maderbacher
  • An American Perspective on European VAT and the Role of the CJEU – Robert F. van Brederode
  • CJEU and VAT – The Big Picture: A Business Perspective – Christopher Needham
  • Part II Taxable Persons/Public Bodies
  • Taxable Persons: VAT Grouping and Fixed Establishments – Sebastian Pfeiffer
  • Part III Supply of Goods and Services
  • Taxable Supplies – Marie Lamensch
  • Part IV Tax Base/Tax Rates
  • Tax Base – Tax rate(s) – Andrea Parolini
  • Written Comment to the Keynote Paper Tax Base – Tax Rate – Mirja Salo
  • Part V Exemptions
  • VAT Exemptions – Christian Amand
  • Part VI Deductions
  • VAT Deductions – Charlène Herbain
  • Part VII Abuse and VAT
  • Fraud and Abuse in Recent CJEU Case Law on VAT – Michael Lang/Draga Turic
  • Abuse in VAT Further Defined – Ine Lejeune
  • Part VIII Abuse and VAT – Policy Deliberations
  • Liability of Taxpayers Involved in VAT Fraud – Paolo Centore
  • Reverse Charge: The Only and Definitive System for Preventing Losses of VAT Revenues? The CJEU Vision on Reverse Charge – Marcos Álvarez Suso
  • Series onInternational Tax Law

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