Establishments in European VAT PDF ePub eBook

Books Info:

Establishments in European VAT free pdf Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:- the concept of fair distribution of taxing powers in VAT- role of the neutrality principle- legal certainty in VAT- place of business for a legal entity or partnership, for a natural person, for a VAT group- beginning and ending of a fixed establishment- the 'purchase' fixed establishment- meaning of 'permanent address' and 'usual residence'- the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions- whether supplies exchanged between establishments are taxable- administrative simplicity and efficiency- VAT audits and the prevention of fraud- the intervention rule and the reverse charge mechanism- right to deduct VAT for businesses with multiple establishments- and cross-border VAT grouping and fixed establishment. Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property- transport services- services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities- restaurant and catering services- electronically supplied services- transfers and assignments of intellectual property rights- advertising services- certain consulting services- banking, financial and insurance transactions- natural gas and electricity distribution- telecommunication services- and broadcasting services.

About Madeleine Merkx

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Details Book

Author : Madeleine Merkx
Publisher : Kluwer Law International
Data Published : 01 August 2013
ISBN : 9041145540
EAN : 9789041145543
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 210 pages
Age + : 15 years
Language : English
Rating :

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    . Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumsta