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The Place of Supply in European VAT

The Place of Supply in European VAT is an ordered, comprehensive survey of rules and practice regarding taxable transactions in European value added tax (VAT).rnrnRelevant theories and principles are addressed first, in particular the avoidance of double taxation or the absence of taxation in the field of VAT, as well as the territoriality, destination, benefit, and equality principles.rnSubsequent chapters analyse the rules relating to the place of taxable transactions regarding supply of goods, supply of services, and intra Community acquisitions, including simplification measures for triangulation and importation. In each instance, the work includes discussion of the legislative history of the relevant Second Directive provision, the Proposal for the Sixth VAT Directive, and the original Sixth VAT Directive. Practical examples and European Court of Justice caselaw illustrate the discussion of existing rules.rnThe last chapter deals with the `final' system, as proposed by the European Commission, providing for a single place of taxation for VAT purposes within the Community.rnThis detailed reference work provides essential information for tax practitioners, academics, and advanced students of tax law.rn

Detail Information

Call Number
04 PLA ben
Publisher Kluwer law international : United kingdom.,
xi, 307p, 25cm
04 PLA ben