eBook, PDF

CJEU - Recent Developments in Value Added Tax 2020 (eBook, PDF)

Series on International Tax Law, Volume 129

Redaktion: Kofler, Georg; Staringer, Claus; Spies, Karoline; Schuch, Josef; Rust, Alexander; Pistone, Pasquale; Lang, Michael; Kuniga, Ilze
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The most important and recent judgments of the CJEU 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. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deduct...

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