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Fundamentals of EU VAT Law
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Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning and the principles of the European Value Added Tax (VAT) system. VAT is responsible for generating approximately EUR 903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice.
04 FUN adv
978-9041170163
04 FUN adv
Book
English
Wolters kluwer
2016
United States of America
xii, 571 p, 24.7 cm
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