{"product_id":"fundamentals-of-eu-vat-law-hardcover","title":"Fundamentals of EU VAT Law - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eAd Van Doesum\u003c\/b\u003e (Author), \u003cb\u003eHerman Van Kesteren\u003c\/b\u003e (Author), \u003cb\u003eSimon Cornielje\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e Value added tax (VAT) is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union - revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law but also a detailed explanation of the system's rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following:  \u003cul\u003e \u003cli\u003e\n\u003cp\u003esources of EU VAT law, including principles derived from CJEU case law;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eprinciples underlying the EU VAT system;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003erelations among the layers of VAT law - primary and secondary EU law, national law;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow to apply the VAT legislation and case law;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eallocation of taxing rights (place of supply rules), \u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003einvoicing requirements and other administrative obligations;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eexemptions, the taxable amount and the new VAT rates structure;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe right of deduction of input VAT;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eintra-Community transactions, importation and exportation;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ee-commerce, distance sales rules, platforms and the one-stop-shop mechanism;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eimmovable property;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eholding companies and dealings in shares; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow far a national court must and can go in interpreting national provisions in light of the VAT Directive and the principles underlying the VAT system.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003c\/p\u003e \u003cp\u003e The book follows the structure of the VAT Directive\/VAT determination scheme with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities.\u003c\/p\u003e With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and abundance of references to case law and literature make it an indispensable reference for all tax law professionals, including legislators, judges and researchers. \n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 776\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1.63 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e February 19, 2025\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":54186508714259,"sku":"9789403508795","price":194.4,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0965\/6300\/3667\/files\/LzBmT-pfcP9789403508795.webp?v=1779299462","url":"https:\/\/finduslaw.com\/products\/fundamentals-of-eu-vat-law-hardcover","provider":"FindUSlaw Bookstore","version":"1.0","type":"link"}