EU VAT Compass 2022/2023
-5%

EU VAT Compass 2022/2023

Annacondia, Fabiola / Escritor

260,00 €
247,00 €
IVA incluido
Editorial:
IBFD
Año de edición:
2022
Materia
Derecho internacional
ISBN:
978-90-8722-753-1
Páginas:
1046
Idioma:
Inglés
Encuadernación:
Rústica
260,00 €
247,00 €
IVA incluido
Añadir a favoritos

Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass 2022/2023 is an essential source of reference for all those actively working or interested in EU VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.

Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2021/1159; it also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2020/1112, is included.

For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 1,050 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2022 and 2023.

The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all EU Member States and Northern Ireland (United Kingdom).

Artículos relacionados

  • European Union Law
    Peers, Steve / Escritor Barnard, Catherine / Escritor
    Edited by Catherine Barnard and Steve Peers, European Union Law draws together a range of perspectives from experienced academics, teachers and practitioners to provide a comprehensive introduction. Each chapter has been written and updated by an expert in the field to provide students with access to a broad range of ideas while offering a solid foundation in the institutional ...
    Consulte disponibilidad

    85,75 €81,46 €

  • International Law
    Henriksen, Anders / Escritor
    The most student-focused approach, providing ideal coverage for short, foundational courses at European law schools. International Law presents a student-focused approach to the subject; clearly written with non-native English-speaking students in mind, a range of learning features highlight the areas of debate and encourage students to engage critically with key disputes. US B...
    Consulte disponibilidad

    85,75 €81,46 €

  • The Effectiveness of General Anti-Avoidance Rules
    Barentzen, Susi / Escritor
    General anti-avoidance rules have attracted much attention following their widespread introduction in both the European Union and the OECD, but the question is whether the rules are effective at achieving what they are intended to do.This book introduces a novel way of assessing the legal and economic impact of the general anti-avoidance rules (GAARs) introduced throughout the ...
    Consulte disponibilidad

    217,36 €206,49 €

  • EU Tax Law – Direct Taxation 2022
    Helminen, Marjaana / Escritor
    This book is a handy reference tool for tax practitioners, judiciaries, tax administrations and university students alike. Its structure allows quick and easy access to essential information and facilitates a better understanding of the direct tax issues of EU tax law.EU tax law substantially impacts the domestic tax laws of the EU Member States and the way in which those laws ...
    Consulte disponibilidad

    234,00 €222,30 €

  • International Conflict and Security Law
    This unique two-volume book covers virtually the whole spectrum of international conflict and security law. It proceeds from values protected by international law (Part I), through substantive rules in which these values are embodied (Part II), to international and domestic institutions that enforce the law (Part III). It subsequently deals with current challenges in the applic...
    Consulte disponibilidad

    492,12 €467,51 €

  • Blackstone's EU Treaties & Legislation
    Foster, Nigel / Escritor
    Reading and interpreting primary legislation is an essential part of any law degree. Get a head start, and add depth to your understanding by using Blackstone's Statutes as a reference material throughout your course. Celebrating over 30 years as the market-leading series, Blackstone's Statutes have an unrivalled tradition of trust and quality.Our expert editors have carefully ...
    Consulte disponibilidad

    35,05 €33,30 €