| Establishments in European Vat Contributor(s): Merkx, Madeleine (Author) |
|
 |
ISBN: 9041145540 ISBN-13: 9789041145543 Publisher: Kluwer Law International OUR PRICE: $169.29 Product Type: Hardcover - Other Formats Published: August 2013 |
| Additional Information |
| BISAC Categories: - Law | Business & Financial - Law | Taxation - Law | Military |
| Dewey: 343.2 |
| Series: Eucotax European Taxation Series Set |
| Physical Information: 0.5" H x 6.14" W x 9.21" (1.04 lbs) 208 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. As the first truly authoritative resource on a topic of increasing importance in international tax - a key topic for businesses, tax authorities, tax advisors, and government regulators - this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government. |
