EU value added tax law. / KPE Lasok QC.

Format:

Book

Author/Creator:

Lasok, K. P. E., author.

Contributor:

Edward Elgar Publishing, publisher.

Series:

Elgar tax law and practice.

Elgar tax law and practice

Language:

English

Subjects (All):

Value-added tax--Law and legislation--European Union countries.

Value-added tax.

European Union countries.

Physical Description:

1 online resource (1,264 pages).

Other Title:

European Union value added tax law

Place of Publication:

Northampton : Edward Elgar Publishing, 2020.

Summary:

This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.

Contents:

Contents: Preface

Part I. General principles of VAT

1. Nature and origins of value added tax / KPE Lasok QC

2. The interrelationship between EU and national VAT legislation / KPE Lasok QC

3. Field of application of VAT / KPE Lasok QC

Part II. The internal system

4. Taxable persons / KPE Lasok QC

5. Taxable transactions / KPE Lasok QC

6. The place of taxable transactions / KPE Lasok QC

7. Chargeable event and chargeability of tax / KPE Lasok QC

8. Taxable amount / Tarlochan Lall

9. Rates of tax / KPE Lasok QC

10. Exemptions / KPE Lasok QC

11. Input tax deduction / KPE Lasok QC

Part III. Taxation of intra-community and export trade

12. Intra-community trade in goods / Tarlochan Lall

13. Intra-community trade in services / Tarlochan Lall

14. Supplies outside the EU / Tarlochan Lall

15. VAT and EU customs duty / Tarlochan Lall

Part IV. Special sectors

16. Special schemes / KPE Lasok QC

17. Simplification measures / KPE Lasok QC

18. Immovable property / Tarlochan Lall

19. Financial services and insurance / KPE Lasok QC

20. Charities and local authorities / Hui Ling McCarthy QC and Edward Hellier

21. Internet transactions, telecommunications / Hui Ling McCarthy QC and Sarah Black

Part V. Accounting and enforcement

22. Accounting for VAT / KPE Lasok QC

23. Administrative cooperation between taxing authorities / KPE Lasok QC

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-78471-801-7