CJEU - Recent Developments in Value Added Tax 2021

Georg Kofler (Publisher), Michael Lang (Publisher), Pasquale Pistone (Publisher), Alexander Rust (Publisher), Josef Schuch (Publisher), Karoline Spies (Publisher), Claus Staringer (Publisher), Ilze Kuniga (Publisher)

Publication: Book/Editorship/ReportEdited book (editorship)

Abstract

The most important and recent judgments of the CJEU
Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.
This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Original languageEnglish
Place of PublicationWien
PublisherLinde Verlag
Number of pages356
ISBN (Electronic)9783709412794, 9783709412787
ISBN (Print)9783707347081
Publication statusPublished - 2023

Publication series

SeriesSeries on International Tax Law
Volume133

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