VAT in an EU and international perspective : essays in honour of Han Kogels / Editors:Henk van Arendonk; Sjaak Jansen; René van der Paardt.

Format:

Book

Contributor:

van Arendonk, Henk.

Jansen, Sjaak.

van der Paardt, René.

Language:

English

Physical Description:

360 s. ; 23 cm.

Place of Publication:

Amsterdam : IBFD, 2011.

Summary:

Summary:This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. The book covers a variety of different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries (Bonaire, Saint Eustatius and Saba), tax incentives in "green" investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe.

Contents:

A bank tax as an alternative to banks' VAT exemption? / Kavelaars, P. ; p. 241-252. About VAT registration and fixed or permanent establishments / Beerepoot, J. ; p. 13-21. Annex 1Excise structurecigarettes ; p. 355. Annex 2Cigarettesexcise yield ; p. 356. Annex 3Alcoholic beverages, beer, excise in €/hl ; p. 357. Annex 4Still wine excise duty per hl ; p. 358. Annex 5Sparkling wine excise duty per hl ; p. 359. Annex 6Ethyl alcohol excise duty per hl ; p. 360. Anti-abuse in the field of taxation : is there one overall concept? / Kiekebeld, B. ; p. 233-239. Art. 24 OECD Model Convention, residence and VAT / Lang, M. ; p. 331-337. BES / Ven, M. van de ; p. 183-193. Charter of fundamental rights, tax and the effects of the Sopropé judgment / Arendonk, H. van ; p. 253-269. EU boundaries to Dutch tax incentives for "green" investments / Bosman, A. Stevens, T. ; p. 221-231. European VAT and tax treaties / Maisto, G. ; p. 51-61. Financial services and VAT / Zuidgeest, R. ; p. 101-110. Fiscal outlook in Europe / Stevens, L. ; p. 165-175. Implementation of VAT Directives / Bartel, J.K. ; p. 271-279. In essence, a new construction / Zadelhoff, B. van ; p. 159-162. Is a generalized reverse charge mechanism the obvious remedy against VAT fraud? / Beelen, S. ; p. 91-100. Own resources for the European Union? / Jansen, J.J.M. ; p. 195-205. Permanent establishment : relative permanence / Goede, J. de ; p. 319-329. Society's online revolution and the short arms of the tax authorities / Kesteren, H. van ; p. 125-136. Taxing drinking and smoking in Europe / Vanistendael, F.J.G.M. ; p. 339-353. The allocation of taxing rights to fixed establishments in European VAT legislation / Norden, G-J. van ; p. 35-50. The criminal element in intra-Community trade / Hilten, M. van ; p. 69-80. The fixed establishment after the VAT Package / Wit, W. de ; p. 23-33. The gold mine of Netherlands consumption taxes in two historical international treatises / Ydema, O. ; p. 207-219. The principle of proportionality and the prevention of fraud in VAT / Soler Roch, M.T. ; p. 81-89. The safeguarding of legal rights in tax matters / Schonis, D. ; p. 177-181. The VAT treatment of subsidiesan evergreen debate / Peeters, B. Stas, D. ; p. 137-147. Treatment of financial services under a VAT system: the EU approach / Braakman, T. ; p. 111-124. Value added tax and state aid law in the EU / Terra, B. ; p. 295-317. Value added tax effects within business restructuring / Tron, M. ; p. 3-12. VAT and horses / Paardt, R. van der ; p. 149-157. VAT aspects of the importation of electronic services / Annacondia, F. ; p. 281-294. What is a "contract under which commission is payable"? / Avery Jones, J.F. ; p. 63-68.

Notes:

"NUR 826".

ISBN:

9087221029

9789087221027