A Guide to the European VAT Directives PDF Download
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Author: Julie Kajus
Publisher:
ISBN: 9789087225186
Category :
Languages : en
Pages : 1668
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Book Description
Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
Author: Julie Kajus
Publisher:
ISBN: 9789087225186
Category :
Languages : en
Pages : 1668
Get Book Here
Book Description
Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "
Author: Jones, Christopher
Publisher: Edward Elgar Publishing
ISBN: 180220346X
Category : Law
Languages : en
Pages : 1680
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Book Description
This book is a Claeys and Casteels title, now formally part of Edward Elgar Publishing. With extensive updating in the decade since the publication of the second edition, and written by the key Commission and European Court officials in this area, as well as leading practitioners, the third edition of this unique title provides meticulous and exhaustive coverage of EU Merger Law.
Author: Irini Stamatoudi
Publisher: Edward Elgar Publishing
ISBN: 1786437805
Category : Law
Languages : en
Pages : 1303
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Book Description
This significantly revised and updated second edition addresses the rapid development of EU copyright law in relation to the advancement of new technologies, the need for a borderless digital market and the considerable number of EU legal instruments enacted as a result. Taking a comparative approach, the Commentary provides comprehensive coverage and in-depth commentary on each of the EU legal instruments and policies, both from an EU and an international perspective. Alongside full legislative analysis and article-by-article commentary, the Commentary illustrates the underlying basic principles of free movement and non-discrimination and provides insights into the influence of copyright on other areas of EU policy, including telecoms and bilateral trade agreements.
Author: Uwe Flick
Publisher: SAGE
ISBN: 1529770327
Category : Social Science
Languages : en
Pages : 384
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Book Description
If you want to use interview methods in your research project but are not sure where to start, this book will get you up and running. With hands-on advice for every stage of the social research process, it helps you succeed in every step, from understanding interview research through to designing and conducting your study and working with data. The book: Discusses eight methods of interviewing in-depth, including semi-structured interviews, narrative interviews, focus groups and online interviews. Features over 75 case studies of real interview research from across the globe, including Australia, Canada, Germany, Norway, the Philippines and South Africa. Spotlights strategies for conducting ethical, inclusive research, including indigenous research approaches. Packed not only with learning features - including learning objectives, checklists of questions to ask yourself at every stage of your project, practical exercises to help you put your learning into practice and further reading so you can broaden your knowledge - it is also supported by online resources such as annotated transcripts and videos of mock interviews to empower any social science student to use interview research methods with confidence.
Author: U. S. Customs and Border Protection
Publisher:
ISBN: 9781304100061
Category : Education
Languages : en
Pages : 0
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Book Description
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Author: Virginia Braun
Publisher: SAGE
ISBN: 1526417294
Category : Psychology
Languages : en
Pages : 371
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Book Description
**Winner of the 2022 British Psychological Society Book Award - Textbook Category** Developed and adapted by the authors of this book, thematic analysis (TA) is one of the most popular qualitative data analytic techniques in psychology and the social and health sciences. Building on the success of Braun & Clarke′s 2006 paper first outlining their approach - which has over 100,000 citations on Google Scholar - this book is the definitive guide to TA, covering: - Contextualisation of TA - Developing themes - Writing TA reports - Reflexive TA It addresses the common questions surrounding TA as well as developments in the field, offering a highly accessible and practical discussion of doing TA situated within a clear understanding of the wider terrain of qualitative research. Virginia Braun is a Professor in the School of Psychology at The University of Auckland, Aotearoa New Zealand. Victoria Clarke is an Associate Professor in Qualitative and Critical Psychology in the Department of Social Sciences at the University of the West of England (UWE), Bristol.
Author: Mario Pessoa
Publisher: International Monetary Fund
ISBN: 1513577042
Category : Business & Economics
Languages : en
Pages : 29
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Book Description
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1513576488
Category : Business & Economics
Languages : en
Pages : 40
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Book Description
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Author: David Natali (OSE)
Publisher: ETUI
ISBN: 2874523747
Category : European Union countries
Languages : en
Pages : 298
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Book Description
The sixteenth edition of Social policy in the European Union: state of play has a triple ambition. First, it provides easily accessible information to a wide audience about recent developments in both EU and domestic social policymaking. Second, the volume provides a more analytical reading, embedding the key developments of the year 2014 in the most recent academic discourses. Third, the forward-looking perspective of the book aims to provide stakeholders and policymakers with specific tools that allow them to discern new opportunities to influence policymaking. In this 2015 edition of Social policy in the European Union: state of play, the authors tackle the topics of the state of EU politics after the parliamentary elections, the socialisation of the European Semester, methods of political protest, the Juncker investment plan, the EU’s contradictory education investment, the EU’s contested influence on national healthcare reforms, and the neoliberal Trojan Horse of the Transatlantic Trade and Investment Partnership (TTIP).
Author: Jason Katzman
Publisher: Skyhorse Publishing Inc.
ISBN: 1616081112
Category : Business & Economics
Languages : en
Pages : 397
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Book Description
Here is practical advice for anyone who wants to build their business by selling overseas. The International Trade Administration covers key topics such as marketing, legal issues, customs, and more. With real-life examples and a full index, A Basic Guide to Exporting provides expert advice and practical solutions to meet all of your exporting needs.
