The EU VAT system and the internal market:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2009
|
| Schriftenreihe: | Doctoral series
16 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 382 S. |
| ISBN: | 9789087220471 |
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Datensatz im Suchindex
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THE EU VAT SYSTEM AND THE INTERNAL MARKET RITA AGUIAR DE SOUSA E MELO DE
LA FERIA THESIS SUBMITTED TO THE UNIVERSITY OF DUBLIN, TRINITY COLLEGE,
SCHOOL OF LAW IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR
IN PHILOSOPHY DEGREE AWARDED ON 7 JULY 2006 VOLUME 16, DOCTORAL SERIES
IBFD -ACADEMIC COUNCIL TABLE OF CONTENTS ACKNOWLEDGEMENTS XIII
ABBREVIATIONS XV INTRODUCTION XVII I V _ _. CHAPTER 1: THE INTERNAL
MARKET CONCEPT ~ 1 1. 1.1. 1.2. 1.3. 2. 2.1. 2.1.1. 2.1.2. 2.2. 2.2.1.
2.2.1.1. 2.2.1.2. 2.2.2. 2.3. 2.3.1. 2.3.2. 2.4. 2.4.1. 2.4.2. 3. 3.1.
3.2. 4. 4.1. ORIGINS OF THE INTERNAL MARKET POLICY EUROPEAN COMMON
MARKET WHITE PAPER PROGRAMME SINGLE EUROPEAN ACT ARTICLES 14 AND 95 OF
THE EC TREATY LEGAL DEFINITION AN AREA WITHOUT INTERNAL FRONTIERS FREE
MOVEMENT OF GOODS, PERSONS, SERVICES, AND CAPITAL COMMUNITY INTERNAL
MARKET COMPETENCE SUBSTANTIVE SCOPE OF INTERNAL MARKET COMPETENCE LIMITS
TO INTERNAL MARKET COMPETENCE: CONFERRAL OF POWERS LIMITS TO INTERNAL
MARKET COMPETENCE: SUBSIDIARITY TEMPORAL SCOPE LEGAL EFFECT LEGAL
EFFECT: COMMUNITY LEGAL EFFECTS: MEMBER STATES INTERNAL MARKET, COMMON
MARKET, AND SINGLE MARKET INTERNAL MARKET VS. COMMON MARKET INTERNAL
MARKET VS. SINGLE MARKET EXERCISE OF COMMUNITY INTERNAL MARKET
COMPETENCE EUROPEAN ECONOMIC CONSTITUTION MODELS FLEXIBILITY AND
DIFFERENTIATION: DIFFERENT LEVELS OF HARMONISATION VAT POLICY AS PART OF
THE INTERNAL MARKET POLICY SCONE OF COMMUNITY VAT COMPETENCE 1 1 3 5 6 7
8 10 11 12 14 19 22 24 25 27 28 29 32 35 35 37 38 39 VLL TABLE OF
CONTENTS 4.2. DECISION-MAKING PROCEDURE FOR VAT LEGISLATION 41 4.3.
EXERCISE OF COMMUNITY VAT COMPETENCE: MITIGATED CENTRALISED MODEL 43
CHAPTER 2: THE ROLE OF VAT IN THE INTERNAL MARKET POLICY: HISTORICAL
OVERVIEW 45 1. TURNOVER TAX SYSTEMS IN THE BEGINNING OF THE EUROPEAN
INTEGRATION PROCESS 45 1.1. TURNOVER TAXES AND THE EUROPEAN COAL AND
STEEL COMMUNITY - THE TINBERGEN REPORT 45 1.2. TURNOVER TAXES IN THE
EUROPEAN ECONOMIC COMMUNITY 47 2. INTRODUCTION OF A VALUE ADDED TAX
SYSTEM 48 2.1. WORKING GROUP NO. I, SUB-GROUPS A, B, AND C AND FISCAL
AND FINANCIAL COMMITTEE 48 2.2. FIRST AND SECOND DIRECTIVES: THE BIRTH
OF THE EU VAT SYSTEM 50 2.2.1. FIRST DIRECTIVE 51 2.2.2. SECOND
DIRECTIVE 52 2.3. SIXTH DIRECTIVE: COMMON BASIS OF ASSESSMENT 53 3. THE
NEW INTERNAL MARKET POLICY AND THE ROLE OF VAT 56 3.1. THE WHITE PAPER
AND THE REMOVAL OF FISCAL BARRIERS 57 3.2. COMMISSION'S VAT PROGRAMME
FOR THE INTERNAL MARKET 58 3.2.1. ABOLITION OF FISCAL FRONTIERS AND
PRINCIPLE OF ORIGIN 60 3.2.2. VAT CLEARING HOUSE SYSTEM 62 3.2.3.
APPROXIMATION OF VAT RATES 64 4. APPROVAL OF THE "TRANSITIONAL VAT
SYSTEM" 67 4.1. ABOLITION OF FISCAL FRONTIERS 68 4.2. APPROXIMATION OF
VAT RATES 72 4.2.1. GENERAL RULES 74 4.2.2. TEMPORARY MEASURES 75 4.3.
ANCILLARY SYSTEMS AND SIMPLIFICATION MEASURES 77 4.3.1. ANCILLARY
SYSTEMS: INTRASTAT AND VIES 77 4.3.2. SIMPLIFICATION MEASURES: FIRST
NETTOYAGE DIRECTIVE 78 TABLE OF CONTENTS 5. TOWARDS A DEFINITIVE VAT
SYSTEM: DEVELOPMENTS POST-1993 79 5.1. COMMISSION'S 1996 PROGRAMME FOR A
DEFINITIVE VAT SYSTEM 80 5.2. OTHER PROPOSED OPTIONS FOR A DEFINITIVE
VAT SYSTEM 82 5.3. COMMISSION'S 2000 VAT STRATEGY 84 CHAPTER 3: THE
CURRENT EU VAT SYSTEM: PRACTICAL PROBLEMS 89 1. 1.1. 1.1.1. 1.1.2. 1.2.
1.3. 1.3.1. 1.3.2. 1.4. THE CURRENT EU VAT SYSTEM: GENERAL OVERVIEW
BASIS OF ASSESSMENT: COMMON VAT SYSTEM DIRECTIVE (CVSD) AMENDMENTS
DEROGATIONS INTRA-COMMUNITY AND INTERNATIONAL VAT REFUND SYSTEM THE
STATISTICAL SYSTEM, THE ADMINISTRATIVE COOPERATION AND TRAINING
MEASURES: INTRASTAT, VIES, AND FISCALIS INTRASTAT ADMINISTRATIVE
COOPERATION COMMUNITY'S OWN RESOURCES 89 90 91 91 92 94 94 96 98 2. THE
DIFFICULTIES CAUSED BY THE CURRENT EU VAT SYSTEM 100 2.1. EU VAT SYSTEM
AS AN OBSTACLE TO THE ESTABLISHMENT OF THE INTERNAL MARKET 103 2.1.1.
INTER-JURISDICTIONAL ISSUES 103 2.1.1.1. PLACE OF SUPPLY RULES 103
2.1.1.2. TAX ADMINISTRATION ARRANGEMENTS 112 2.1.2. CONVERGENCE OF VAT
RATES 127 2.1.2.1. MEMBER STATES'APPLICATION OF CVSD RULES 131 2.1.2.2.
CRITICAL EVALUATION OF LACK OF RATES CONVERGENCE 135 2.2. EU VAT SYSTEM
AS AN OBSTACLE TO THE FUNCTIONING OF THE INTERNAL MARKET 142 2.2.1. EU
VAT SYSTEM AS A DIRECT OBSTACLE TO THE FUNCTIONING OF THE INTERNAL
MARKET: NON-DEDUCTIBLE INPUT TAX 142 2.2.1.1. GENERAL RESTRICTIONS TO
THE RIGHT TO DEDUCT 143 2.2.1.2. SPECIFIC RESTRICTIONS TO THE RIGHT TO
DEDUCT 145 2.2.1.3. CRITICAL EVALUATION OF LACK OF UNIFORM CRITERIA FOR
NON-DEDUCTIBLE INPUT TAX 153 TABLE OF CONTENTS 2.2.2. EU VAT SYSTEM AS
AN INDIRECT OBSTACLE TO THE FUNCTIONING OF THE INTERNAL MARKET: VAT
TREATMENT OF PUBLIC SECTOR BODIES 154 2.2.2.1. 2.2.2.2. 2.2.2.3. 3. 3.1.
3.2. 3.3. CONCEPT OF TAXABLE PERSON EXEMPTIONS CRITICAL EVALUATION OF
THE VAT TREATMENT OF PUBLIC SECTOR BODIES NEW CHALLENGES FACING THE EU
VAT SYSTEM ECONOMIC AND MONETARY UNION THE LISBON STRATEGY EU
ENLARGEMENT 157 159 162 170 170 173 175 CHAPTER 4: THE ROLE OF THE COURT
OF JUSTICE IN THE DEVELOPMENT OF THE EU VAT SYSTEM 177 1. ORIGINS OF
COURT OF JUSTICE INTERVENTION IN VAT CASES 177 2. 2.1. 2.1.1. 2.1.1.1.
2.1.1.1.1. 2.1.1.1.2. 2.1.1.1.3. 2.1.1.2. 2.1.1.2.1. 2.1.1.2.2.
2.1.1.2.3. 2.1.2. 2.1.2.1. 2.1.2.2. 2.1.2.3. 2.2. 2.2.1. 2.2.1.1.
2.2.1.2. COURT OF JUSTICE JURISPRUDENCE ON VAT EU VAT SYSTEM AS AN
OBSTACLE TO THE ESTABLISHMENT OF THE INTERNAL MARKET
INTER-JURISDICTIONAL ISSUES PLACE OF SUPPLY CHAIN TRANSACTIONS FIXED
ESTABLISHMENT REVERSE-CHARGE MECHANISM TAX ADMINISTRATIVE ARRANGEMENTS
EIGHTH DIRECTIVE REFUNDS INTRASTAT VIES CONVERGENCE OF VAT RATES ZERO
VAT RATES REDUCED VAT RATES ASSESSMENT OF THE COURT OF JUSTICE
JURISPRUDENCE EU VAT SYSTEM AS AN OBSTACLE TO THE FUNCTIONING OF THE
INTERNAL MARKET EU VAT SYSTEM AS A DIRECT OBSTACLE TO THE FUNCTIONING OF
THE INTERNAL MARKET: NON-DEDUCTIBLE INPUT TAX STANDSTILL CLAUSE CYCLICAL
ECONOMIC REASONS CLAUSE" 179 179 179 179 180 182 190 203 203 212 214 217
218 222 228 230 230 231 240 TABLE OF CONTENTS 2.2.1.3. 2.2.2. 2.2.2.1.
2.2.2.2. 2.2.2.3. 3. 3.1. 3.1.1. 3.1.1.1. 3,1.1.2. 3.1.2. 3.2. 3.3.
CONCLUSION ANNEXES REFERENCES BIBLIOGRAPHY DEROGATIONS AND THE PRINCIPLE
OF PROPORTIONALITY EU VAT SYSTEM AS AN INDIRECT OBSTACLE TO THE
FUNCTIONING OF THE INTERNAL MARKET: VAT TREATMENT OF PUBLIC SECTOR
BODIES CONCEPT OF PUBLIC SECTOR BODIES EXEMPTIONS ASSESSMENT OF THE
COURT OF JUSTICE JURISPRUDENCE THE ROLE OF THE COURT OF JUSTICE IN THE
CONTEXT OF THE EU VAT SYSTEM COURT OF JUSTICE INTERPRETATIVE METHODS ON
VAT CASES TELEOLOGICAL INTERPRETATION AND PRINCIPLE-BASED DECISIONS
DECISIONS BASED ON VAT PRINCIPLES DECISIONS BASED ON GENERAL PRINCIPLES
OF COMMUNITY LAW ASSESSMENT OF INTERPRETATIVE METHODS ON VAT CASES:
LIMITED BY LEGISLATION JURISPRUDENTIAL DEVELOPMENTS VS. LEGISLATIVE
MEASURES IS THE COURT THE APPROPRIATE FORUM TO RESOLVE THE FAILINGS OF
THE EU VAT SYSTEM? ACCUSATIONS OF JUDICIAL ACTIVISM 242 247 248 256 257
259 261 262 262 266 278 279 281 283 287 327 355 |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | EU-landen gtt Europäische Union. Mitgliedsstaaten |
| geographic_facet | EU-landen Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV035589856 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:27:04Z |
| institution | BVB |
| isbn | 9789087220471 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017645096 |
| oclc_num | 426171117 |
| open_access_boolean | |
| owner | DE-M382 DE-384 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-384 DE-19 DE-BY-UBM |
| physical | XX, 382 S. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | IBFD |
| record_format | marc |
| series | Doctoral series |
| series2 | Doctoral series |
| spelling | Féria, Rita de la Verfasser aut The EU VAT system and the internal market Rita Aguiar de Sousa e Melo de la Feria Amsterdam IBFD 2009 XX, 382 S. txt rdacontent n rdamedia nc rdacarrier Doctoral series 16 Zugl.: Dublin, Univ., Diss., 2006 Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäischer Gerichtshof (DE-588)5103273-9 gnd rswk-swf BTW gtt EU-Binnenmarkt stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Interne markt gtt Nationales Recht stw Rechtsdurchsetzung stw Steuerrechtsprechung stw Steuersystem stw Umsatzsteuer stw Europarecht Recht Trade regulation European Union countries Value-added tax Law and legislation European Union countries Umsatzsteuerrecht (DE-588)4114557-4 gnd rswk-swf Rechtsfortbildung (DE-588)4048792-1 gnd rswk-swf Rechtsprechung (DE-588)4115710-2 gnd rswk-swf Binnenmarkt (DE-588)4145576-9 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf EU-landen gtt Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Binnenmarkt (DE-588)4145576-9 s Umsatzsteuer (DE-588)4038416-0 s DE-604 Europäischer Gerichtshof (DE-588)5103273-9 b Rechtsprechung (DE-588)4115710-2 s Rechtsfortbildung (DE-588)4048792-1 s Umsatzsteuerrecht (DE-588)4114557-4 s Doctoral series 16 (DE-604)BV014240006 16 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017645096&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Féria, Rita de la The EU VAT system and the internal market Doctoral series Europäische Union (DE-588)5098525-5 gnd Europäischer Gerichtshof (DE-588)5103273-9 gnd BTW gtt EU-Binnenmarkt stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Interne markt gtt Nationales Recht stw Rechtsdurchsetzung stw Steuerrechtsprechung stw Steuersystem stw Umsatzsteuer stw Europarecht Recht Trade regulation European Union countries Value-added tax Law and legislation European Union countries Umsatzsteuerrecht (DE-588)4114557-4 gnd Rechtsfortbildung (DE-588)4048792-1 gnd Rechtsprechung (DE-588)4115710-2 gnd Binnenmarkt (DE-588)4145576-9 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)5103273-9 (DE-588)4114557-4 (DE-588)4048792-1 (DE-588)4115710-2 (DE-588)4145576-9 (DE-588)4038416-0 (DE-588)4113937-9 |
| title | The EU VAT system and the internal market |
| title_auth | The EU VAT system and the internal market |
| title_exact_search | The EU VAT system and the internal market |
| title_full | The EU VAT system and the internal market Rita Aguiar de Sousa e Melo de la Feria |
| title_fullStr | The EU VAT system and the internal market Rita Aguiar de Sousa e Melo de la Feria |
| title_full_unstemmed | The EU VAT system and the internal market Rita Aguiar de Sousa e Melo de la Feria |
| title_short | The EU VAT system and the internal market |
| title_sort | the eu vat system and the internal market |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäischer Gerichtshof (DE-588)5103273-9 gnd BTW gtt EU-Binnenmarkt stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Interne markt gtt Nationales Recht stw Rechtsdurchsetzung stw Steuerrechtsprechung stw Steuersystem stw Umsatzsteuer stw Europarecht Recht Trade regulation European Union countries Value-added tax Law and legislation European Union countries Umsatzsteuerrecht (DE-588)4114557-4 gnd Rechtsfortbildung (DE-588)4048792-1 gnd Rechtsprechung (DE-588)4115710-2 gnd Binnenmarkt (DE-588)4145576-9 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Europäische Union Europäischer Gerichtshof BTW EU-Binnenmarkt EU-Staaten EU-Steuerrecht Europees recht Interne markt Nationales Recht Rechtsdurchsetzung Steuerrechtsprechung Steuersystem Umsatzsteuer Europarecht Recht Trade regulation European Union countries Value-added tax Law and legislation European Union countries Umsatzsteuerrecht Rechtsfortbildung Rechtsprechung Binnenmarkt EU-landen Europäische Union. Mitgliedsstaaten Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017645096&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV014240006 |
| work_keys_str_mv | AT feriaritadela theeuvatsystemandtheinternalmarket |