CJEU - Recent Developments in Value Added Tax 2018
This book analyzes 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 CJEU. Experts from all over the world have provided their input.
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This book analyzes 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 CJEU. Experts from all over the world have provided their input.
Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the 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.
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.
Patrice Pillet is Head of Unit, Directorate-General for Taxation and Customs Union, European Commission.
- 2019, 336 Seiten, Maße: 15,6 x 22,3 cm, Kartoniert (TB), Englisch
- Herausgegeben: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Patrice Pillet
- Verlag: Linde, Wien
- ISBN-10: 3707341224
- ISBN-13: 9783707341225
- Erscheinungsdatum: 29.07.2019
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