The place of supply in European VAT

著者

書誌事項

The place of supply in European VAT

Ben Terra

Kluwer Law International, 1998

大学図書館所蔵 件 / 全7件

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注記

Includes index

内容説明・目次

内容説明

This text offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. The author first deals with the relevant theories and principles, in particular the avoidance of double taxation or the absence of taxation in the field of VAT and the territoriality, destination, benefit and equality principles. Four subsequent chapters analyze the rules relating to the place of taxable transactions with regard to supply of goods, supply of services, intra-Community acquisitions including simplification measures for triangulation, and importation, respectively. In each case the legislative history of the relevant provision of the Second Directive, the Proposal for the Sixth VAT Directive and the original Sixth VAT Directive are included. The discussion of existing rules is illustrated by practical examples and the case law of the European Court of Justice. The last chapter deals with the "final system" as proposed by the European Commission, providing for a single place of taxation for VAT purposes within the Community.

目次

  • Theories and principles
  • the place of supply of goods
  • the place of supply of services
  • the place of intra-community transactions
  • the place of importation
  • towards a common system of VAT.

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