Coverart for item
The Resource CJEU--recent developments in value added tax 2015, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi

CJEU--recent developments in value added tax 2015, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi

Label
CJEU--recent developments in value added tax 2015
Title
CJEU--recent developments in value added tax 2015
Statement of responsibility
edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi
Title variation
Recent developments in value added tax 2015
Creator
Contributor
Editor
Subject
Genre
Language
eng
Summary
This book analyses selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of public bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union
Cataloging source
DLC
Illustrations
illustrations
Index
no index present
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingDate
2015
http://bibfra.me/vocab/lite/meetingName
Court of Justice of the European Union: Recent VAT Case Law (Conference)
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1965-
http://library.link/vocab/relatedWorkOrContributorName
Lang, Michael
Series statement
Series on international tax law
Series volume
volume 99
http://library.link/vocab/subjectName
  • Value-added tax
  • Value-added tax
  • Europe
  • VAT
  • ECJ case law
  • public corporate body
  • supply
  • VAT rate
  • VAT exemption
  • VAT deduction
  • human rights
Label
CJEU--recent developments in value added tax 2015, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi
Instantiates
Publication
Note
Papers presented at a conference, Court of Justice of the European Union: Recent VAT Case Law held December 14-15, 2015 in Vienna
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox Rita de la Feria; The Use of Soft Law Bythe European VAT Legislator, and What the CJEU Makes of it Marie Lamensch; What does the CJEU leave the domestic courts to decide in the area of VAT? Myth and reality of the jurisdiction of domestic courts in VAT matters Charlene Herbain; Implementation of CJEU judgments by domestic courts Paolo Centore; Procedural law and substantive law in the case law of the CJEU -- where to draw the line and what follows from this qualification Edoardo Traversa, Emanuele Ceci; Specialized tax courts in multijurisdictional systems : an American perspective Walter Hellerstein; Need for a reform : what goes beyond the power of the CJEU? In which areas is action by the legislator urgently needed? Jean-Claude Bouchard; Recent CJEU case law on taxable persons and public bodies Sebastian Pfeiffer; Taxable and non-taxable transactions Herman van Kesteren; The CJEU{u2019}s Approach in Direct Tax and VAT Law: Consistencies and Divergences Karoline Spies; Taxable and non-taxable supplies : comments from the New World Rebecca Millar; Taxable amount and VAT rates. Ad van Doesum; Taxable amount and VAT rates : comments Rebecca Millar; Exemptions in VAT law -- recent case law of the CJEU Andrea Parolini; Deduction -- from a direct to an indirect link test Oskar Henkow; Comment to the discussion on CJEU's case law on deductions Mirja Salo; The CJEU as guardian of the Charter of Fundamental Rights of the European Union Ine Lejeune, Liesbeth Vermeire
Dimensions
23 cm
Extent
xii, 363 pages
Isbn
9783707335323
Lccn
2016479448
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
Harrassowitz Verlag
Other physical details
illustrations
System control number
(OCoLC)968345714
Label
CJEU--recent developments in value added tax 2015, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi
Publication
Note
Papers presented at a conference, Court of Justice of the European Union: Recent VAT Case Law held December 14-15, 2015 in Vienna
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox Rita de la Feria; The Use of Soft Law Bythe European VAT Legislator, and What the CJEU Makes of it Marie Lamensch; What does the CJEU leave the domestic courts to decide in the area of VAT? Myth and reality of the jurisdiction of domestic courts in VAT matters Charlene Herbain; Implementation of CJEU judgments by domestic courts Paolo Centore; Procedural law and substantive law in the case law of the CJEU -- where to draw the line and what follows from this qualification Edoardo Traversa, Emanuele Ceci; Specialized tax courts in multijurisdictional systems : an American perspective Walter Hellerstein; Need for a reform : what goes beyond the power of the CJEU? In which areas is action by the legislator urgently needed? Jean-Claude Bouchard; Recent CJEU case law on taxable persons and public bodies Sebastian Pfeiffer; Taxable and non-taxable transactions Herman van Kesteren; The CJEU{u2019}s Approach in Direct Tax and VAT Law: Consistencies and Divergences Karoline Spies; Taxable and non-taxable supplies : comments from the New World Rebecca Millar; Taxable amount and VAT rates. Ad van Doesum; Taxable amount and VAT rates : comments Rebecca Millar; Exemptions in VAT law -- recent case law of the CJEU Andrea Parolini; Deduction -- from a direct to an indirect link test Oskar Henkow; Comment to the discussion on CJEU's case law on deductions Mirja Salo; The CJEU as guardian of the Charter of Fundamental Rights of the European Union Ine Lejeune, Liesbeth Vermeire
Dimensions
23 cm
Extent
xii, 363 pages
Isbn
9783707335323
Lccn
2016479448
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
Harrassowitz Verlag
Other physical details
illustrations
System control number
(OCoLC)968345714

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