Coverart for item
The Resource EU value added tax law, KPE Lasok QC (former Head of Monckton Chambers, London, UK)

EU value added tax law, KPE Lasok QC (former Head of Monckton Chambers, London, UK)

Label
EU value added tax law
Title
EU value added tax law
Statement of responsibility
KPE Lasok QC (former Head of Monckton Chambers, London, UK)
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"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"--
Member of
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Lasok, KPE
Index
index present
LC call number
KJC7285
LC item number
.L37 2020
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Edward Elgar Publishing
Series statement
Elgar tax law and practice series
http://library.link/vocab/subjectName
Value-added tax
Label
EU value added tax law, KPE Lasok QC (former Head of Monckton Chambers, London, UK)
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Contents: Preface -- Part I. General principles of VAT -- 1. Nature and origins of value added tax / KPE Lasok QC -- 2. The interrelationship between EU and national VAT legislation / KPE Lasok QC -- 3. Field of application of VAT / KPE Lasok QC -- Part II. The internal system -- 4. Taxable persons / KPE Lasok QC -- 5. Taxable transactions / KPE Lasok QC -- 6. The place of taxable transactions / KPE Lasok QC -- 7. Chargeable event and chargeability of tax / KPE Lasok QC -- 8. Taxable amount / Tarlochan Lall -- 9. Rates of tax / KPE Lasok QC -- 10. Exemptions / KPE Lasok QC -- 11. Input tax deduction / KPE Lasok QC -- Part III. Taxation of intra-community and export trade -- 12. Intra-community trade in goods / Tarlochan Lall -- 13. Intra-community trade in services / Tarlochan Lall -- 14. Supplies outside the EU / Tarlochan Lall -- 15. VAT and EU customs duty / Tarlochan Lall -- Part IV. Special sectors -- 16. Special schemes / KPE Lasok QC -- 17. Simplification measures / KPE Lasok QC -- 18. Immovable property / Tarlochan Lall -- 19. Financial services and insurance / KPE Lasok QC -- 20. Charities and local authorities / Hui Ling McCarthy QC and Edward Hellier -- 21. Internet transactions, telecommunications / Hui Ling McCarthy QC and Sarah Black -- Part V. Accounting and enforcement -- 22. Accounting for VAT / KPE Lasok QC -- 23. Administrative cooperation between taxing authorities / KPE Lasok QC -- Index
Dimensions
unknown
Extent
1 online resource (1,264 pages)
Form of item
online
Isbn
9781784718015
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
Label
EU value added tax law, KPE Lasok QC (former Head of Monckton Chambers, London, UK)
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Contents: Preface -- Part I. General principles of VAT -- 1. Nature and origins of value added tax / KPE Lasok QC -- 2. The interrelationship between EU and national VAT legislation / KPE Lasok QC -- 3. Field of application of VAT / KPE Lasok QC -- Part II. The internal system -- 4. Taxable persons / KPE Lasok QC -- 5. Taxable transactions / KPE Lasok QC -- 6. The place of taxable transactions / KPE Lasok QC -- 7. Chargeable event and chargeability of tax / KPE Lasok QC -- 8. Taxable amount / Tarlochan Lall -- 9. Rates of tax / KPE Lasok QC -- 10. Exemptions / KPE Lasok QC -- 11. Input tax deduction / KPE Lasok QC -- Part III. Taxation of intra-community and export trade -- 12. Intra-community trade in goods / Tarlochan Lall -- 13. Intra-community trade in services / Tarlochan Lall -- 14. Supplies outside the EU / Tarlochan Lall -- 15. VAT and EU customs duty / Tarlochan Lall -- Part IV. Special sectors -- 16. Special schemes / KPE Lasok QC -- 17. Simplification measures / KPE Lasok QC -- 18. Immovable property / Tarlochan Lall -- 19. Financial services and insurance / KPE Lasok QC -- 20. Charities and local authorities / Hui Ling McCarthy QC and Edward Hellier -- 21. Internet transactions, telecommunications / Hui Ling McCarthy QC and Sarah Black -- Part V. Accounting and enforcement -- 22. Accounting for VAT / KPE Lasok QC -- 23. Administrative cooperation between taxing authorities / KPE Lasok QC -- Index
Dimensions
unknown
Extent
1 online resource (1,264 pages)
Form of item
online
Isbn
9781784718015
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...