A Guide to the European VAT Directives 2023, EU(欧州) VAT(付加価値税)指令ガイド 2023, 9789087228149, 978-90-8722-814-9

A Guide to the European VAT Directives 2023

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A Guide to the European VAT Directives 2023

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A Guide to the European VAT Directives 2023
EU(欧州) VAT(付加価値税)指令ガイド 2023
著者・編者 Terra, B. & Kajus, J.
出版社 International Bureau of Fiscal Documentation (IBFD)
発行年 2023年5月
装丁 Print Book
ページ数 2257 ページ
発送予定 海外倉庫よりお取り寄せ 2-3週間以内に発送致します
 

Description

Volume 1: Introduction to European VAT
This volume offers a systematic survey of the implications of the EU legal principles on indirect tax matters and of the EU VAT rules in force, and it provides a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, especially in VAT. It is divided into two parts: (i) General subjects; and (ii) European VAT.

Part I deals with six subjects: sources of EU tax law; legal principles; legal acts; judicial remedies and judicial protection; effectiveness of EU (indirect tax) law; and methods of interpretation. In Part II, after a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the VAT Directive (i.e. Directive 2006/112/EC replacing the First and Sixth VAT Directives) and Implementing Regulation (EU) No. 282/2011 (recast) as amended. VAT issues are illustrated by excerpts of decisions of the Court of Justice of the European Union.

Volume 2: Integrated Text of the VAT Directive and the Implementing Regulation / Integrated text of the Sixth VAT Directive
Volume 2 of A Guide to the European VAT Directives consists of two parts. Part I contains an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of value added tax, as amended) and the Implementing Regulation (Implementing Regulation (EU) No. 282/2011, as amended), including references to the guidelines of the VAT Committee.

It also contains the two refund VAT Directives (Council Directive 2008/9/EC, as amended, and the Thirteenth Directive (86/560/EEC)) and the three directives granting exemption on importation (Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC). Part II contains an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.

Volumes 1 and 2 accompany the Terra/Kajus database European VAT Directives, part of the IBFD digital Tax Research Platform.

 

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