CJEU - Recent Developments in Value Added Tax 2016 - Schriftenreihe IStR Band 105

CJEU - Recent Developments in Value Added Tax 2016 - Schriftenreihe IStR Band 105

von: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi

Linde Verlag Wien Gesellschaft m.b.H., 2017

ISBN PDF: 9783709408766

Seitenanzahl: 100 Seiten

Format: PDF

Kopierschutz: DRM

Mac OSX,Windows PC Apple iPad, Android Tablet PC's

Preis: 74,99 EUR

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CJEU - Recent Developments in Value Added Tax 2016 - Schriftenreihe IStR Band 105


 

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.