Terra, Ben / Kajus, Julie
A Guide to the European VAT Directives
Introduction to European VAT 2010. Volume 1 and 2
IBFD Publication BV
1. Aufl. 2010 / 1700 S.

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Now in a handy two-volume set, this annual publication provides a comprehensive overview of the most essential parts of VAT Directives in Europe.

On 1 January 2010, new place of supply rules (part of the so-called VAT package) became effective. These books contain the various amendments, including a separate chapter with a one-stop shop scheme applicable from 1 January 2015. All other changes, applicable from 2011 or 2013 are mentioned in the footnotes.

This book set is meant to serve as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners.

Volume 1: Introduction to European VAT
A systematic survey of the implications of the Community legal principles on indirect tax matters and of the Community VAT rules in force and a discussion of the case-law of the European Court of Justice ("ECJ") in indirect tax matters, especially in VAT.

Volume 2: Integrated Texts of the Recast VAT Directive and the former Sixth VAT Directive

The (unofficial) integrated texts of Council Directive 2006/11/EC on the common system of VAT (the Recast VAT Directive) and of the Sixth VAT Directive as applicable until 1 January 2007. The latest Directive
integrated into the text is Directive 2009/162/EU of 22 December 2009.