The Place of Supply in European VAT (Hardcover)

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

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	August 1998
First published:	August 1998
Authors:	Ben J.M. Terra
Dimensions:	230 x 234 x 19mm (L x W x T)
Format:	Hardcover
Pages:	305
ISBN-13:	978-90-411-0750-3
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Promotions
LSN:	90-411-0750-9
Barcode:	9789041107503

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