Quotation Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Pillet, Patrice, Hrsg. 2019. CJEU Recent Developments in Value Added Tax 2018. Wien: Linde.


RIS


BibTeX

Abstract

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.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Book
Title CJEU Recent Developments in Value Added Tax 2018
Location Wien
Publisher Linde
Year 2019
URL https://www.lindeverlag.at/buch/cjeu-recent-developments-in-value-added-tax-2018-18388
ISBN 978-3-7073-4122-5
Open Access N

Associations

People
Lang, Michael (Details)
Pistone, Pasquale (Details)
Rust, Alexander (Details)
Schuch, Josef (Details)
Staringer, Claus (Details)
External
Pillet, Patrice (European Commission, European Union)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
Google Scholar: Search