Establishments In European Vat PDF Download
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Author | : Madeleine Merkx |
Publisher | : |
Total Pages | : 0 |
Release | : 2013 |
Genre | : Value-added tax |
ISBN | : 9789041145543 |
Download Establishments in European VAT Book in PDF, ePub and Kindle
This book provides an in-depth legal analysis of how the massively changed circumstances of the two last decades affect the EU VAT Directive. In particular it examines the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. The book explains a lot of topics, such as the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; 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. Also explained are exceptions that take precedence over the general rules.
Author | : Merkx Madeleine |
Publisher | : |
Total Pages | : 15 |
Release | : 2018 |
Genre | : |
ISBN | : |
Download Fixed Establishments in European VAT - BEPS's Side Effects Book in PDF, ePub and Kindle
The focus in the reports of the OECD in its Base Erosion and Profit Shifting (BEPS) project is direct taxation. Still, the effects BEPS will have on indirect taxes must not be underestimated. In this article the author addresses the effects that the BEPS reports and developments will have on the concept of fixed establishment for indirect taxes. On the one hand, she discusses the changes in the concept of permanent establishment (PE) and how they might affect the interpretation of the concept of fixed establishment (FE) for VAT purposes. On the other hand, she discusses whether or not the issues addressed in BEPS for PEs may be required to address for European VAT in a similar manner for FEs.
Author | : S.B. Cornielje |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download The Unsettled Business of the Fixed Establishment in EU VAT. Book in PDF, ePub and Kindle
Ever since the change in the place of supply rules in the EU VAT Directive in 2010, the outline of the concept of the fixed establishment in EU Value Added Tax has been unclear and cause for confusion. The recent Dong Yang-case, in which the Court of Justice of the European Union (CJEU) ruled that a subsidiary may well qualify as a fixed establishment for VAT purposes, can be seen to propel this conceptual obscurity to new heights. Based on an analysis of the CJEU's judgment in the Dong Yang-case in light of the Council Implementing Regulation and previous judgments, the authors substantiate in what way the fixed establishment lacks conceptual clarity and thus gives rise to consequences that are directly contrary to its purpose: to prevent jurisdictional disputes between Member States.
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 | : |
Publisher | : IBFD |
Total Pages | : 381 |
Release | : 2011 |
Genre | : |
ISBN | : 908722107X |
Download VAT in an EU and International Perspective Book in PDF, ePub and Kindle
Author | : Ben Terra |
Publisher | : Springer |
Total Pages | : 334 |
Release | : 1998-08-11 |
Genre | : Business & Economics |
ISBN | : |
Download The Place of Supply in European VAT Book in PDF, ePub and Kindle
This book offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. This detailed reference work provides essential reading for tax practitioners, academics and advanced students of tax law.
Author | : Karoline Spies |
Publisher | : |
Total Pages | : |
Release | : 2019 |
Genre | : |
ISBN | : 9789087225742 |
Download Permanent Establishments in Value Added Tax Book in PDF, ePub and Kindle
Author | : Robert F. van Brederode |
Publisher | : |
Total Pages | : 728 |
Release | : 2021-08-09 |
Genre | : |
ISBN | : 9789403524238 |
Download Virtues and Fallacies of VAT Book in PDF, ePub and Kindle
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Author | : M.M.W.D. Merkx |
Publisher | : |
Total Pages | : |
Release | : 2017 |
Genre | : |
ISBN | : |
Download Fixed Establishments in European Value Added Tax : Base Erosion and Profit Shifting's Side Effects?. Book in PDF, ePub and Kindle
The focus in the OECD reports in the Base Erosion and Profit Shifting (BEPS) project is on direct taxation. Still, the effects BEPS will have on indirect taxes should not be underestimated. In this article the author addresses the effects the BEPS reports and developments will have on the concept of fixed establishment (FE) for indirect taxes. She addresses the changes in the concept of permanent establishment (PE) and how these may affect the interpretation of the concept of FE for Value Added Tax (VAT) purposes. On top of that, she discusses whether or not the issues addressed in BEPS for PEs need to be examined in a similar manner for FEs in European VAT.
Author | : A.M. Bal |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules Book in PDF, ePub and Kindle
In this article, the author explains new VAT rules for e-commerce transactions that will take effect in the European Union on 1 January 2021, and their impact on non-EU businesses shipping goods ordered online directly to EU final consumers or using a fulfillment business model.