Detailansicht
CJEU - Recent Developments in Value Added Tax 2018
Series on International Tax Law, Volume 115, Schriftenreihe zum Internationalen Steuerrecht 115
ISBN/EAN: 9783707341225
Umbreit-Nr.: 7703031
Sprache:
Englisch
Umfang: 336 S.
Format in cm:
Einband:
kartoniertes Buch
Erschienen am 24.07.2019
Auflage: 1/2019
- Zusatztext
- 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 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.
- Kurztext
- 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.
- Autorenportrait
- ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs "Doctoral Program in International Business Taxation (DIBT)" der WU.