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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Establishments in European VAT (Hardcover)
Loot Price: R4,840
Discovery Miles 48 400
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Establishments in European VAT (Hardcover)
Series: EUCOTAX Series on European Taxation Series Set
Expected to ship within 10 - 15 working days
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Drawing on EU VAT implementing regulations, ECJ case law, and
national case law, this ground-breaking book provides the first
in-depth, coherent legal analysis of how the massively changed
circumstances of the last two decades affect the EU VAT Directive,
in particular the interpretation of its four specified types of
establishment: place of establishment, fixed establishment,
permanent address, and usual residence. Recognising that a
consistent interpretation of types of establishment is of the
utmost importance in ensuring avoidance of double or non-taxation,
the author sheds clear light on such VAT issues as the following:;
the concept of fair distribution of taxing powers in VAT; role of
the neutrality principle; legal certainty in VAT; place of business
for a legal entity or partnership, for a natural person, for a VAT
group; beginning and ending of a fixed establishment; the
'purchase' fixed establishment; meaning of 'permanent address' and
'usual residence'; the position of the VAT entrepreneur with more
than one fixed establishment across jurisdictions; whether supplies
exchanged between establishments are taxable; administrative
simplicity and efficiency; VAT audits and the prevention of fraud;
the intervention rule and the reverse charge mechanism; right to
deduct VAT for businesses with multiple establishments; and
cross-border VAT grouping and fixed establishment. Thoroughly
explained are exceptions that take precedence over the general
rules, such as provisions regarding: immovable property; transport
services; services relating to cultural, artistic, sporting,
scientific, educational, entertainment, or similar activities;
restaurant and catering services; electronically supplied services;
transfers and assignments of intellectual property rights;
advertising services; certain consulting services; banking,
financial and insurance transactions; natural gas and electricity
distribution; telecommunication services; and broadcasting
services.
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