EU value added tax law

Author(s)

• Lasok, K. P. E.

Bibliographic Information

EU value added tax law

KPE Lasok

（Elgar tax law and practice series）

Edward Elgar Pub., c2020

• : cased

Note

Includes index

Description and Table of Contents

Description

Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles. Key features include: consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system. EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable. Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy

Table of Contents

Contents: Preface PART I GENERAL PRINCIPLES OF VAT 1. Nature and origins of Value Added Tax 2 KPE Lasok QC 2. The interrelationship between EU and national VAT legislation 38 KPE Lasok QC 3. Field of application of VAT 117 KPE Lasok QC PART II THE INTERNAL SYSTEM 4. Taxable persons 129 KPE Lasok QC 5. Taxable transactions 174 KPE Lasok QC 6. The place of taxable transactions 238 KPE Lasok QC 7. Chargeable event and chargeability of tax 296 KPE Lasok QC 8. Taxable amount 310 Tarlochan Lall 9. Rates of tax 367 KPE Lasok QC 10. Exemptions 384 KPE Lasok QC 11. Input tax deduction 452 KPE Lasok QC PART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE 12. Intra-Community trade in goods 542 Tarlochan Lall 13. Intra-Community trade in services 597 Tarlochan Lall 14. Supplies outside the EU 655 Tarlochan Lall 15. VAT and EU customs duty 679 Tarlochan Lall PART IV SPECIAL SECTORS 16. Special schemes 718 KPE Lasok QC 17. Simplification measures 799 KPE Lasok QC 18. Immovable property 809 Tarlochan Lall 19. Financial services and insurance 868 KPE Lasok QC 20. Charities and local authorities 919 Hui Ling McCarthy QC and Edward Hellier 21. Internet transactions, telecommunications 942 Hui Ling McCarthy QC and Sarah Black PART V ACCOUNTING AND ENFORCEMENT 22. Accounting for VAT 1007 KPE Lasok QC 23. Administrative cooperation between taxing authorities 1050 KPE Lasok QC Index 1097

by "Nielsen BookData"

• NCID: BC03474010
• ISBN:
  • 9781784718008
• LCCN: 2020939713
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Cheltenham
• Pages/Volumes: xciv, 1165 p.
• Size: 26 cm
• Classification:
  • DC23 : 343.24055
  • DC23 : 343.2405/5
  • LCC : KJE7285
• Subject Headings:
  • LCSH : Value-added tax -- Law and legislation -- European Union countries
• Parent Bibliography ID:
  • BB22612850