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CJEU - Recent Developments in Value Added Tax 2020

Series on International Tax Law, Volume 129
ISBN:
978-3-7073-4532-2
Auflage:
1. Auflage 2022
Verlag:
Linde Verlag Ges.m.b.H.
Land des Verlags:
Österreich
Erscheinungsdatum:
16.03.2022
Reihe:
Schriftenreihe zum Internationalen Steuerrecht
Format:
Softcover
Seitenanzahl:
300
Abopreis
67,20 EUR (inkl. MwSt. zzgl. Versand)
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84,00 EUR (inkl. MwSt. zzgl. Versand)
Lieferung in 3-4 Werktagen Versandkostenfrei ab 40 Euro in Österreich

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 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.

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