Merkx Establishments in European VAT

Erscheinungsjahr 2013
ISBN: 978-90-411-7852-7
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 39, 210 Seiten

Reihe: EUCOTAX Series on European Taxation Series Set

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.

Autoren/Hrsg.

Merkx, Madeleine

Fachgebiete

• Rechtswissenschaften Steuerrecht