eBook, ePUB

CJEU - Recent Developments in Value Added Tax 2017 (eBook, ePUB)

Schriftenreihe IStR Band 109

Redaktion: Lang, Michael; Staringer, Claus; Schuch, Josef; Rust, Alexander; Pistone, Pasquale; Pillet, Patrice
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The most important and recent judgments of the CJEUConsidering 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 analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deducti...

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