Buch, Englisch, Band 39, 208 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 472 g
Buch, Englisch, Band 39, 208 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 472 g
Reihe: Eucotax European Taxation Seri
ISBN: 978-90-411-4554-3
Verlag: Wolters Kluwer
Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:; the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; legal certainty in VAT; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; the ‘purchase’ fixed establishment; meaning of ‘permanent address’ and ‘usual residence’; the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions; whether supplies exchanged between establishments are taxable; administrative simplicity and efficiency; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.
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Weitere Infos & Material
About the Author. List of Abbreviations. CHAPTER 1 Introduction. CHAPTER 2 Basic Principles of Distributing Taxing Powers. CHAPTER 3 The Establishment of the Supplier. CHAPTER 4 The Establishment of the Customer.. CHAPTER 5 Mutual Relationship between Establishments of a Single Taxable Person CHAPTER 6 Summary and Conclusion. APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation. Bibliography. Table of Cases.
