VAT in an EU and international perspective : essays in honour of Han Kogels

著者

    • Kogels, Han
    • Arendonk, Henk van
    • Jansen, Sjaak
    • Paardt, René van der

書誌事項

VAT in an EU and international perspective : essays in honour of Han Kogels

editors, Henk van Arendonk, Sjaak Jansen, René van der Paardt

IBFD, c2011

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注記

"Annex 1 : Excise structure : Cigarettes": p. 355

"Annex 2 : Cigarettes : Excise yield": p. 356

"Annex 3 : Alcoholic beverages, beer, excise in €/hl": p. 357

"Annex 4 : Still wine excise duty per hl": p. 358

"Annex 5 : Sparkling wine excise duty per hl": p. 359

"Annex 6 : Ethyl alcohol excise duty per hl": p. 360

Includes bibliographical references

収録内容

  • Value Added Tax Effects within Business Restructuring / Manuel Tron
  • About VAT Registration and Fixed or Permanent Establishments / Jos Beerepoot
  • The Fixed Establishment after the VAT Package / Walter de Wit
  • The Allocation of Taxing Rights to Fixed Establishments in European VAT Legislation / Gert-Jan van Norden
  • European VAT and Tax Treaties / Guglielmo Maisto
  • What Is a "Contract under which Commission Is Payable"? / John F. Avery Jones
  • The Criminal Element in Intra-Community Trade / Mariken van Hilten
  • The Principle of Proportionality and the Prevention of Fraud in VAT / María Teresa Soler Roch
  • Is a Generalized Reverse Charge Mechanism the Obvious Remedy against VAT Fraud? / Stan Beelen
  • Financial Services and VAT / Ruud Zuidgeest
  • Treatment of Financial Services under a VAT System : The EU Approach / Ted Braakman
  • Society's Online Revolution and the Short Arms of the Tax Authorities / Herman van Kesteren
  • The VAT Treatment of Subsidies : an Evergreen Debate / Bruno Peeters and Danny Stas
  • VAT and Horses / René van der Paardt
  • In Essence, a New Construction / Bart van Zadelhoff
  • Fiscal Outlook in Europe / Leo Stevens
  • The Safeguarding of Legal Rights in Tax Matters / Dick Schonis
  • BES / Mart van de Ven
  • Own Resources for the European Union? / Sjaak Jansen
  • The Gold Mine of Netherlands Consumption Taxes in Two Historical International Treatises / Onno Ydema
  • EU Boundaries to Dutch Tax Incentives for "Green" Investments / Alexander Bosman and Ton Stevens
  • Anti-Abuse in the Field of Taxation: Is There One Overall Concept? / Ben Kiekebeld
  • A Bank Tax as an Alternative to Banks' VAT Exemption? / Peter Kavelaars
  • Charter of Fundamental Rights, Tax and the Effects of the Sopropé Judgment / Henk van Arendonk
  • Implementation of VAT Directives / Jan Kees Bartel
  • VAT Aspects of the Importation of Electronic Services / Fabiola Annacondia
  • Value Added Tax and State Aid Law in the EU / Ben Terra
  • Permanent Establishment : Relative Permanence / Jan de Goede
  • Art. 24 OECD Model Convention, Residence and VAT / Michael Lang
  • Taxing Drinking and Smoking in Europe / Frans Vanistendael

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