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A Guide to the European VAT Directives
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This volume 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.rn rnIt is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, the 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 RVD). VAT issues are illustrated by excerpts of decisions of the Court of Justice.rn rnThe changes by the VAT package are included, and all chapters and references are updated with the changes by the Lisbon Treaty.
Volume 1
04 AGU ben 1
978-90-8722-125-6
04 AGU ben 1
Book
English
IBFD
2012
Amsterdam
xx,1354p, 21cm
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