Quotation Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Raponi, Donato , Hrsg. 2016. CJEU - Recent Developments in Value Added Tax 2015. Wien: Linde Verlag.




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 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 analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, 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.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Contribution to the Proceedings of a Meeting
Title CJEU - Recent Developments in Value Added Tax 2015
Location Wien
Publisher Linde Verlag
Year 2016
URL http://www.lindeverlag.at/titel-1-1/cjeu_recent_developments_in_value_added_tax_2015-17475/
ISBN 9783707335323


Lang, Michael (Details)
Pistone, Pasquale (Details)
Rust, Alexander (Details)
Schuch, Josef (Details)
Staringer, Claus (Details)
Raponi, Donato (Ecole supérieure des sciences fiscales, Belgium)
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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