CJEU - Recent Developments in Value Added Tax 2023

Georg Kofler

ISBN 10: 3714304096 / ISBN 13: 9783714304091

Verlag: Linde, Wien

Beschreibung

Neuware -The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis. 338 pp. Englisch. Bestandsnummer des Verkäufers 9783714304091

Bibliografische Details

Titel: CJEU - Recent Developments in Value Added ...

Verlag: Linde, Wien

Einband: Taschenbuch

Zustand: Neu