Madeleine Merkx – författare
2 158 kr
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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.
890 kr
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1 136 kr
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960 kr
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European Tax Law
Seventh Edition
Volume II
Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde
Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission.
Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands.
Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands.
Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation.
The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes.
The in-depth coverage of this Volume II includes:
The Union Customs legislation
The harmonised Union VAT legislation
The harmonised Union excise and environmental tax legislation
The Union administrative cooperation regulatory framework applicable to indirect taxes.
Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation.
Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and
Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook
960 kr
Läs direkt efter köp
European Tax Law
Seventh Edition
Volume II
Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde
Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission.
Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands.
Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands.
Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation.
The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes.
The in-depth coverage of this Volume II includes:
The Union Customs legislation
The harmonised Union VAT legislation
The harmonised Union excise and environmental tax legislation
The Union administrative cooperation regulatory framework applicable to indirect taxes.
Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation.
Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and
Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook