Beschreibung
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 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., proceedings at the CJEU, substance over form in EU VAT law, taxable persons, taxable transactions, place of supply, 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 and judiciary representatives as well as 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.
Herstellerkennzeichnung:
Linde Verlag Ges.m.b.H.
Linde Verlag Ges.m.b.H.
Scheydgasse 24
1210 Wien
AT
E-Mail: office@lindeverlag.at
Internet: www.lindeverlag.at
