KPE Lasok KC, former Head of Monckton Chambers, London, UK

• Contents:PrefacePART I GENERAL PRINCIPLES OF VAT1. Nature and origins of Value Added Tax 2KPE Lasok QC2. The interrelationship between EU and national VAT legislation 38KPE Lasok QC3. Field of application of VAT 117KPE Lasok QCPART II THE INTERNAL SYSTEM4. Taxable persons 129KPE Lasok QC5. Taxable transactions 174KPE Lasok QC6. The place of taxable transactions 238KPE Lasok QC7. Chargeable event and chargeability of tax 296KPE Lasok QC8. Taxable amount 310Tarlochan Lall9. Rates of tax 367KPE Lasok QC10. Exemptions 384KPE Lasok QC11. Input tax deduction 452KPE Lasok QCPART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE12. Intra-Community trade in goods 542Tarlochan Lall13. Intra-Community trade in services 597Tarlochan Lall14. Supplies outside the EU 655Tarlochan Lall15. VAT and EU customs duty 679Tarlochan LallPART IV SPECIAL SECTORS16. Special schemes 718KPE Lasok QC17. Simplification measures 799KPE Lasok QC18. Immovable property 809Tarlochan Lall19. Financial services and insurance 868KPE Lasok QC20. Charities and local authorities 919Hui Ling McCarthy QC and Edward Hellier21. Internet transactions, telecommunications 942Hui Ling McCarthy QC and Sarah BlackPART V ACCOUNTING AND ENFORCEMENT22. Accounting for VAT 1007KPE Lasok QC23. Administrative cooperation between taxing authorities 1050KPE Lasok QCIndex 1097

KPE Lasok KC, former Head of Monckton Chambers, London, UK

• Contents:PrefacePART I GENERAL PRINCIPLES OF VAT1. Nature and origins of Value Added Tax 2KPE Lasok QC2. The interrelationship between EU and national VAT legislation 38KPE Lasok QC3. Field of application of VAT 117KPE Lasok QCPART II THE INTERNAL SYSTEM4. Taxable persons 129KPE Lasok QC5. Taxable transactions 174KPE Lasok QC6. The place of taxable transactions 238KPE Lasok QC7. Chargeable event and chargeability of tax 296KPE Lasok QC8. Taxable amount 310Tarlochan Lall9. Rates of tax 367KPE Lasok QC10. Exemptions 384KPE Lasok QC11. Input tax deduction 452KPE Lasok QCPART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE12. Intra-Community trade in goods 542Tarlochan Lall13. Intra-Community trade in services 597Tarlochan Lall14. Supplies outside the EU 655Tarlochan Lall15. VAT and EU customs duty 679Tarlochan LallPART IV SPECIAL SECTORS16. Special schemes 718KPE Lasok QC17. Simplification measures 799KPE Lasok QC18. Immovable property 809Tarlochan Lall19. Financial services and insurance 868KPE Lasok QC20. Charities and local authorities 919Hui Ling McCarthy QC and Edward Hellier21. Internet transactions, telecommunications 942Hui Ling McCarthy QC and Sarah BlackPART V ACCOUNTING AND ENFORCEMENT22. Accounting for VAT 1007KPE Lasok QC23. Administrative cooperation between taxing authorities 1050KPE Lasok QCIndex 1097

KPE Lasok KC, former Head of Monckton Chambers, London, UK

• Contents:PrefacePART I GENERAL PRINCIPLES OF VAT1. Nature and origins of Value Added Tax 2KPE Lasok QC2. The interrelationship between EU and national VAT legislation 38KPE Lasok QC3. Field of application of VAT 117KPE Lasok QCPART II THE INTERNAL SYSTEM4. Taxable persons 129KPE Lasok QC5. Taxable transactions 174KPE Lasok QC6. The place of taxable transactions 238KPE Lasok QC7. Chargeable event and chargeability of tax 296KPE Lasok QC8. Taxable amount 310Tarlochan Lall9. Rates of tax 367KPE Lasok QC10. Exemptions 384KPE Lasok QC11. Input tax deduction 452KPE Lasok QCPART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE12. Intra-Community trade in goods 542Tarlochan Lall13. Intra-Community trade in services 597Tarlochan Lall14. Supplies outside the EU 655Tarlochan Lall15. VAT and EU customs duty 679Tarlochan LallPART IV SPECIAL SECTORS16. Special schemes 718KPE Lasok QC17. Simplification measures 799KPE Lasok QC18. Immovable property 809Tarlochan Lall19. Financial services and insurance 868KPE Lasok QC20. Charities and local authorities 919Hui Ling McCarthy QC and Edward Hellier21. Internet transactions, telecommunications 942Hui Ling McCarthy QC and Sarah BlackPART V ACCOUNTING AND ENFORCEMENT22. Accounting for VAT 1007KPE Lasok QC23. Administrative cooperation between taxing authorities 1050KPE Lasok QCIndex 1097