Communication From The Commission To The Council And The European Parliament A Strategy To Improve The Operation Of The Vat System Within The Context Of The Internal Market PDF Download
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Author | : Commission of the European Communities |
Publisher | : |
Total Pages | : 15 |
Release | : 2000 |
Genre | : |
ISBN | : 9780119776515 |
Download Communication from the Commission to the Council and the European Parliament : a Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market Book in PDF, ePub and Kindle
Author | : Rita de La Feria |
Publisher | : IBFD |
Total Pages | : 403 |
Release | : 2009 |
Genre | : Trade regulation |
ISBN | : 9087220472 |
Download The EU VAT System and the Internal Market Book in PDF, ePub and Kindle
This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Author | : Dennis Weber |
Publisher | : IBFD |
Total Pages | : 377 |
Release | : 2010 |
Genre | : Business tax |
ISBN | : 9087220839 |
Download Traditional and Alternative Routes to European Tax Integration Book in PDF, ePub and Kindle
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author | : European Commission |
Publisher | : |
Total Pages | : 14 |
Release | : 2000 |
Genre | : Tax administration and procedure |
ISBN | : |
Download A Strategy to Improve the Operation of the VAT System Within the Context of the Internal Market Book in PDF, ePub and Kindle
Author | : Emma Wagner |
Publisher | : Routledge |
Total Pages | : 166 |
Release | : 2014-04-08 |
Genre | : Language Arts & Disciplines |
ISBN | : 131764185X |
Download Translating for the European Union Book in PDF, ePub and Kindle
The institutions of the European Union employ hundreds of translators. Why? What do they do? What sort of translation problems do they have to tackle? Has the language policy of the European Union been affected by the recent inclusion of new Member States? This book answers all those questions. Written by three experienced translators from the European Commission, it aims to help general readers, translation students and freelance translators to understand the European Union institutions and their work. Although it deals with written rather than spoken translation, much of the information it gives will be of interest to interpreters too. This second edition has been updated to reflect the new composition of the EU and changes to recruitment procedures.
Author | : Werner Haslehner |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 440 |
Release | : 2016-04-24 |
Genre | : Law |
ISBN | : 9041188169 |
Download EU Tax Law and Policy in the 21st Century Book in PDF, ePub and Kindle
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Author | : Oskar Henkow |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 230 |
Release | : 2013-01-01 |
Genre | : Law |
ISBN | : 9041146679 |
Download The VAT/GST Treatment of Public Bodies Book in PDF, ePub and Kindle
Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission’s 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined [nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of ‘merit goods’; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as ‘best practice’ in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.
Author | : Evangelia Psychogiopoulou |
Publisher | : Martinus Nijhoff Publishers |
Total Pages | : 421 |
Release | : 2008 |
Genre | : Law |
ISBN | : 9004162399 |
Download Integration of Cultural Considerations in European Union Law and Policies Book in PDF, ePub and Kindle
Drawing on a series of EC policy areas that possess a cultural component, this book offers an encompassing and in-depth analysis of the integration of cultural considerations in EC law and action, assessing the impact of Article 151(4) EC in the process.
Author | : Pernilla Rendahl |
Publisher | : IBFD |
Total Pages | : 461 |
Release | : 2009 |
Genre | : Double taxation |
ISBN | : 9087220626 |
Download Cross-border Consumption Taxation of Digital Supplies Book in PDF, ePub and Kindle
This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 82 |
Release | : 1998-05-19 |
Genre | : |
ISBN | : 9264162941 |
Download Harmful Tax Competition An Emerging Global Issue Book in PDF, ePub and Kindle
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.