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Fundamentals of EU VAT law / Ad van Doesum, Herman van Kesteren, Simon Cornielje, Frank Nellen.

The Fundamentals of European VAT Law aims at providing a deep insight into the systematics, the functioning and the principles of the European value added tax (EU VAT) system. It reflects the latest state of affairs in EU VAT law since the previous edition. The VAT system rapidly changes and is resp...

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Authors: Doesum, A.J. van, 1975- (Author), Kesteren, H. W. M. van (Author), Cornielje, Simon, 1983- (Author), Nellen, Frank J. G., 1982- (Author)
Other title:Fundamentals of European Union value-added tax law.
Format: eBook
Language:English
Published: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., [2020]
Edition:Second edition.
Subjects:
Value-added tax > Law and legislation > European Union countries.
Table of Contents:
  • Taxable persons
  • Taxable transactions
  • Place of supply
  • Chargeable event, chargeability and payment of VAT
  • Taxable amount
  • Rates
  • Exemptions
  • Immovable property
  • Deduction of input VAT
  • Shares and other securities
  • Person liable to pay VAT
  • Intra-community transactions
  • Importation and exportation of goods
  • Administrative obligations
  • Special schemes.

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