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CJEU - Recent Developments in Value Added Tax 2015

Schriftenreihe IStR Band 99

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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 2015 (2016), Linde Verlag, 1210 Wien, ISBN: 9783709408179

Beschreibung / Abstract

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 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.

Beschreibung

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.

Inhaltsverzeichnis

  • BEGINN
  • Preface
  • List of Authors
  • Part I: Guiding Principles and Burning Questions in the VAT Case Law oft he CJEU
  • EU VAT Principles as Interpretative Aidsto EU VAT Rules: The Inherent Paradox
  • The Use of Soft Law by the European VAT Legislator, and What the CJEU Makes of It
  • What Does the CJEU Leave the Domestic Courts to Decide in the Area of VAT? Mythand Reality of the Jurisdiction of Domestic Courts in VAT Matters
  • Implementation of CJEU Judgmentsby Domestic Courts
  • Procedural Law and Substantive Law in the Case Law of the CJEU – Where to draw the line and what follows from this qualification
  • Specialized Tax Courts in Multijurisdictional Systems: An American Perspective
  • Need for a Reform: What Goes Beyond the Power of the CJEU? In which Areas is Actionby the Legislator Urgently Needed?
  • The CJEU’s Approach in Direct Tax and VAT Law: Consistencies and Divergences
  • Part II: Taxable Persons/Public Bodies
  • Recent CJEU Case Law on Taxable Personsand Public Bodies
  • Part III: Supply of Goods and Services
  • Taxable and Non-taxable Transactions
  • Taxable and Non-Taxable Supplies: Comments from the New World
  • Part IV: Tax Base/Tax Rate
  • Taxable Amount and VAT Rates
  • Taxable Amount and VAT Rates: Comments
  • Part V: Exemptions
  • Exemptions in VAT Law – Recent Case Lawof the CJEU
  • Part VI: Deductions
  • Deduction – From a Direct to an Indirect Link Test
  • Comment to the Discussion on CJEU’s Case Law on Deductions
  • Part VII: Trends in CJEU’s VAT Case Law
  • The CJEU as Guardian of the Charter of Fundamental Rights of the European Union

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