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CJEU - Recent Developments in Value Added Tax 2016

Schriftenreihe IStR Band 105

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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 2016 (2017), Linde Verlag, 1210 Wien, ISBN: 9783709408766

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 – Efficiency of the EU VAT System: Infringement Procedures
  • Preliminary Ruling and Infringement Procedure in VAT: Relationship, Similarities and Differences
  • Infringement Procedure as a Toolfor VAT Harmonization
  • Infringement Proceedings before the CJEU in VAT – Rules and Case Law
  • The Role of the Commission in Infringement Proceedings: Obligations, Rights and Practical Approach
  • The Role of Member States in Infringement Proceedings
  • Part II – Efficiency of the EU VAT System: Dispute Resolution and Dispute Prevention
  • Dispute Resolution and Dispute Preventionunder the EU VAT: A Global Perspective
  • Dispute Resolution and Dispute Prevention
  • Dispute Resolution in VAT: status quo under the EU VAT Directiveand Room for Improvement
  • Dispute Prevention: Advance (Cross-Border) Rulings: Experience of the Pilot Project and the Way Forward
  • Part III – Taxable Person
  • VAT Grouping – Consequences of Nigland Follow-up on Skandia America
  • VAT Grouping – A Comment
  • When is a Public Activity an Economic Activity?
  • Recent CJEU Case Law on Public Bodies – A Comment
  • A never ending Story: The Activitiesof Public Entities and the Subsidies received by Private Entities in therecent CJEU jurisprudence on VAT
  • Part IV – Supply of Goods and Services
  • Taxable and Non-Taxable Transactions
  • Part V – Tax Base/Tax Rate
  • Taxable Amount and VAT Rates
  • Adjustments of the Taxable Amount – Comments
  • Part VI – Exemptions
  • Exemptions in VAT Law – Recent Case Law of the CJEU
  • Part VII – Deductions
  • Right to Deduct
  • Part VIII – Trends in the VAT Case Law of the CJEU
  • Trends in the VAT Case Law of the CJEU

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