CJEU - Recent developments in Value Added Tax 2015:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Wien
Linde
[2016]
|
| Schriftenreihe: | Series on international tax law
Volume 99 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 363 Seiten Diagramme |
| ISBN: | 3707335321 9783707335323 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804176437020721152 |
|---|---|
| adam_text | Titel: CJEU - recent developments in value added tax 2015
Autor: Lang, Michael
Jahr: 2016
Content
Preface V
List of Authors VII
Parti.
Guiding Principies and Burning Questions in the
VAT Case Law oft he CJEU
Rita de La Feria
EU VAT Principies as Interpretative Aids to EU VAT Rules: The Inherent
Paradox 3
Marie Lamensch
The Use of Soft Law by the European VAT Legislator, and What the CJEU
Makes of It 21
Charléne Herbain
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 51
Paolo Centore
Implementation of CJEU Judgments by Domestic Courts 71
Edoardo Traversa/Emanuele Ceci
Procedural Law and Substantive Law in the Case Law of the CJEU -
Where to draw the line and what follows from this qualification 81
Walter Hellerstein
Specialized Tax Courts in Multijurisdictional Systems: An American
Perspective 101
Jean-Claude Bouchard
Need for a Reform: What Goes Beyond the Power of the CJEU? In which
Areas is Action by the Legislator Urgently Needed? 127
Karoline Spies
The CJEU s Approach in Direct Tax and VAT Law: Consistencies and
Divergences 135
Lang et al (Eds), CJEU - Recent Developments in Value Added Tax 2015
XI
Content
Part II
Taxable Persons/Public Bodies
Sebastian Pfeiffer
Recent CJEU Case Law on Taxable Persons and Public Bodies 179
Part III
Supply of Goods and Services
Hermán van Kesteren
Taxable and Non-taxable Transactions 205
Rebecca Miliar
Taxable and Non-Taxable Supplies: Comments from the New World 233
Part IV
Tax Base/Tax Rate
Ad van Doesum
Taxable Amount and VAT Rates 249
Rebecca Miliar
Taxable Amount and VAT Rates: Comments 273
Part V
Exemptions
Andrea Parolini
Exemptions in VAT Law - Recent Case Law of the CJEU 285
Part VI
Deductions
OskarHenkow
Deduction - From a Direct to an Indirect Link Test 313
Mirja Salo
Comment to the Discussion on CJEU s Case Law on Deductions 329
Part VII
Trends in CJEU s VAT Case Law
Ine Lejeune/Liesbeth Vermeire
The CJEU as Guardian of the Charter of Fundamental Rights of the
European Union 335
XII
Lang et al (Eds), GEU - Recent Developments in Value Added Tax 2015
|
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| id | DE-604.BV043674304 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:32:10Z |
| institution | BVB |
| isbn | 3707335321 9783707335323 |
| language | German |
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| physical | XII, 363 Seiten Diagramme |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Linde |
| record_format | marc |
| series | Series on international tax law |
| series2 | Series on international tax law |
| spelling | CJEU - Recent developments in Value Added Tax 2015 edited by Michael Lang [und 5 weiteren] Wien Linde [2016] © 2016 XII, 363 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Series on international tax law Volume 99 Doppelbesteuerung Doppelbesteuerungsabkommen EuGH Mehrwertsteuer Lang, Michael 1965- (DE-588)130399523 edt Erscheint auch als Online-Ausgabe, EPUB 978-3-7094-0818-6 Erscheint auch als Online-Ausgabe, PDF 978-3-7094-0817-9 Series on international tax law Volume 99 (DE-604)BV010669771 99 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029087361&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | CJEU - Recent developments in Value Added Tax 2015 Series on international tax law Doppelbesteuerung Doppelbesteuerungsabkommen EuGH Mehrwertsteuer |
| title | CJEU - Recent developments in Value Added Tax 2015 |
| title_auth | CJEU - Recent developments in Value Added Tax 2015 |
| title_exact_search | CJEU - Recent developments in Value Added Tax 2015 |
| title_full | CJEU - Recent developments in Value Added Tax 2015 edited by Michael Lang [und 5 weiteren] |
| title_fullStr | CJEU - Recent developments in Value Added Tax 2015 edited by Michael Lang [und 5 weiteren] |
| title_full_unstemmed | CJEU - Recent developments in Value Added Tax 2015 edited by Michael Lang [und 5 weiteren] |
| title_short | CJEU - Recent developments in Value Added Tax 2015 |
| title_sort | cjeu recent developments in value added tax 2015 |
| topic | Doppelbesteuerung Doppelbesteuerungsabkommen EuGH Mehrwertsteuer |
| topic_facet | Doppelbesteuerung Doppelbesteuerungsabkommen EuGH Mehrwertsteuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029087361&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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