Buch, Englisch, Band 133, 356 Seiten, KART, Format (B × H): 155 mm x 225 mm, Gewicht: 720 g
Series on International Tax Law, Volume 133
Buch, Englisch, Band 133, 356 Seiten, KART, Format (B × H): 155 mm x 225 mm, Gewicht: 720 g
Reihe: Schriftenreihe zum Internationalen Steuerrecht
ISBN: 978-3-7073-4708-1
Verlag: Linde Verlag Wien
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 the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.
This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, 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 and judiciary representatives as well as 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.
Kofler / Lang / Pistone
CJEU - Recent Developments in Value Added Tax 2021 jetzt bestellen!
Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.
This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, 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 and judiciary representatives as well as 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.
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