CJEU - Recent Developments in Value Added Tax 2017 - Schriftenreihe IStR Band 109

CJEU - Recent Developments in Value Added Tax 2017 - Schriftenreihe IStR Band 109

von: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Patrice Pillet

Linde Verlag Wien Gesellschaft m.b.H., 2018

Format: ePUB

Kopierschutz: DRM

Windows PC,Mac OSX für alle DRM-fähigen eReader Apple iPad, Android Tablet PC's Apple iPod touch, iPhone und Android Smartphones

Preis: 77,99 EUR

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CJEU - Recent Developments in Value Added Tax 2017 - Schriftenreihe IStR Band 109


 

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 analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, 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 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.