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Author: Easygotax VAT Solutions
Publisher: Taxeye
ISBN: 1497551129
Category : Business & Economics
Languages : en
Pages : 199
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Book Description
Recast Value Added Tax (VAT) Directive
Author: António Calisto Pato
Publisher: Easygotax
ISBN: 1499161808
Category : Business & Economics
Languages : en
Pages : 365
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Book Description
This book encompasses the Recast VAT (Value Added Tax) Directive, updated up to April 2014 with comments, identifications of articles, cross references , reference to the implementation measures regulation, reference to the VAT Committee meetings and reference to the explanatory notes on invoicing rules issued by DG TAXUD. A must have for all those working in Finance if directly involved with indirect taxation.
Author: Easygotax VAT Solutions
Publisher: Taxeye
ISBN: 1497551129
Category : Business & Economics
Languages : en
Pages : 199
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Book Description
Recast Value Added Tax (VAT) Directive
Author: Ben Terra
Publisher: IBFD
ISBN: 9087221258
Category : Turnover tax
Languages : en
Pages : 1317
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Book Description
Author: B. J. M. Terra
Publisher:
ISBN: 9789087222352
Category : Turnover tax
Languages : en
Pages :
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Book Description
Author: B. J. M. Terra
Publisher:
ISBN:
Category : Value-added tax
Languages : en
Pages : 926
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Book Description
Author: B. J. M. Terra
Publisher:
ISBN:
Category : Turnover tax
Languages : en
Pages : 798
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Book Description
Loose-leaf publication providing comprehensive coverage of all aspects of European Community's Directives on VAT, including Directive 91/680/EEC on the removal of fiscal frontiers on 1 January 1993. Includes a general introduction to VAT, details in relationship and impact of other EC Directives and Acts, explores the history and developments of the Sixth Directive and Directive 91/ 680/EEC, and provides extensive documentation.
Author: Julie Kajus
Publisher:
ISBN: 9789087224004
Category :
Languages : en
Pages :
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Book Description
Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and 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. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty. Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.
Author: Yves Bernaerts
Publisher: Intersentia
ISBN: 9789050958974
Category : Value added tax
Languages : en
Pages : 0
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Book Description
In its 2010 version, the VAT Directive (Directive 2006/112/EC) is a major step towards the single market in the EU. The 2010 text is a true revolution for entrepreneurs because of the new place of supply rules and the reporting requirements established in this respect. This book provides a clear chronological overview of the changes in the place of supply rules (step by step). It includes five different (and complete) versions of the new rules, starting with the 'old' regime of 2009, succeeded by the four versions in its changes for 2010, 2011, 2013, and 2015. This overview makes it possible to interpret the applicable text at a certain moment during the next years, despite its successive changes. The case law of the Court of Justice of the EU with regard to VAT is, more than ever, an essential source to understand difficulties in the interpretation of the text, with which businesses are increasingly confronted. It is here that the book will be most valuable. Apart from the provisions of the directives and regulations (including the proposal for the recast regulation) with regard to VAT, its purpose is to reveal and make available the links between all 414 articles (and the annexes) of the VAT Directive and the existing case law from the Court of Justice. The case law in connection with each article is directly accessible, and the book includes three indexes (chronological, alphabetical, and by reference to the articles of the directive) increasing its usability.
Author: Ben Terra
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 334
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Book Description
This book offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. This detailed reference work provides essential reading for tax practitioners, academics and advanced students of tax law.
Author: J. Kajus
Publisher:
ISBN: 9789087224417
Category :
Languages : en
Pages : 1656
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Book Description
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 contains: an (unofficial) integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of VAT, as amended) including the implementation Regulation as amended and references to the guidelines of the VAT Committee; the integrated texts of the refund VAT Directives 2008/9/EC (as amended including a Commission implementation Regulation) and the Thirteenth (refund) Directive (86/560/EEC); the three Directives granting exemption on importation: Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC; and an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.
