This text offers a systematic survey of the rules and practice with
regard to the place of taxable transactions in European VAT. The
author first deals with the relevant theories and principles, in
particular the avoidance of double taxation or the absence of
taxation in the field of VAT and the territoriality, destination,
benefit and equality principles. Four subsequent chapters analyze
the rules relating to the place of taxable transactions with regard
to supply of goods, supply of services, intra-Community
acquisitions including simplification measures for triangulation,
and importation, respectively. In each case the legislative history
of the relevant provision of the Second Directive, the Proposal for
the Sixth VAT Directive and the original Sixth VAT Directive are
included. The discussion of existing rules is illustrated by
practical examples and the case law of the European Court of
Justice. The 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.
General
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