European VAT Law as Interpreted by the Court of Justice

European VAT Law as Interpreted by the Court of Justice
Author: Erik Stessens
Publisher: Kluwer Law International B.V.
Total Pages: 583
Release: 2022-11-22
Genre: Law
ISBN: 9403519061

Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supplies of goods and services for VAT purposes; bundled supplies; intra-Community acquisitions; when tax liability starts and ends; place of supply rules and their exceptions; exemptions in the real estate, finance, and insurance sectors; import and export exemptions; right to deduct VAT; abuse of rights; the problem of incorrect invoices; refund of VAT; and special schemes. An extensive keyword register facilitates navigating the book. Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.

Fundamentals of EU VAT Law

Fundamentals of EU VAT Law
Author: Frank Nellen
Publisher: Kluwer Law International B.V.
Total Pages: 661
Release: 2020-08-19
Genre: Law
ISBN: 9403523441

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

A Guide to the European VAT Directives

A Guide to the European VAT Directives
Author: Julie Kajus
Publisher:
Total Pages: 1668
Release: 2017
Genre:
ISBN: 9789087225186

Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "

Human Rights and Taxation in Europe and the World

Human Rights and Taxation in Europe and the World
Author: Georg Kofler
Publisher: IBFD
Total Pages: 581
Release: 2011
Genre: Human rights
ISBN: 9087221118

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Fundamental Rights in Europe

Fundamental Rights in Europe
Author: Federico Fabbrini
Publisher: Oxford University Press, USA
Total Pages: 340
Release: 2014-02
Genre: Law
ISBN: 0198702043

This book examines the European system for the protection of fundamental rights. The aim is to identify the constitutional dynamics that occur as a result of the interaction between state and transnational human rights standards. Fabbrini compares the European system with the US federal system based on four case studies.

Human Rights in the Council of Europe and the European Union

Human Rights in the Council of Europe and the European Union
Author: Steven Greer
Publisher: Cambridge University Press
Total Pages: 562
Release: 2018-03-29
Genre: Law
ISBN: 1108647456

Confusion about the differences between the Council of Europe (the parent body of the European Court of Human Rights) and the European Union is commonplace amongst the general public. It even affects some lawyers, jurists, social scientists and students. This book will enable the reader to distinguish clearly between those human rights norms which originate in the Council of Europe and those which derive from the EU, vital for anyone interested in human rights in Europe and in the UK as it prepares to leave the EU. The main achievements of relevant institutions include securing minimum standards across the continent as they deal with increasing expansion, complexity, multidimensionality, and interpenetration of their human rights activities. The authors also identify the central challenges, particularly for the UK in the post-Brexit era, where the components of each system need to be carefully distinguished and disentangled.

A Guide to the Anti-Tax Avoidance Directive

A Guide to the Anti-Tax Avoidance Directive
Author: Werner Haslehner
Publisher: Edward Elgar Publishing
Total Pages: 364
Release: 2020-06-26
Genre: Law
ISBN: 178990577X

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

The Nature of Mutual Recognition in European Law

The Nature of Mutual Recognition in European Law
Author: Wouter van Ballegooij
Publisher:
Total Pages: 414
Release: 2015-07-01
Genre:
ISBN: 9781780683263

There is substantial disagreement in academic literature over how to address the tensions between the application of mutual recognition and the safeguarding of individual rights, particularly in the EU's criminal justice arena. This book investigates those tensions by re-examining the nature of mutual recognition in European law from an individual rights perspective. A key question is the role played by mutual recognition in the process of reconciling free movement and other interests. The book contains a comparative analysis of mutual recognition in the internal market and the 'area of freedom, security, and justice.' It assesses mutual recognition in the context of the aims of both areas, as well as the principles of European law and norms laid down in primary/secondary EU law. The analysis follows mutual recognition in the fields of product requirements, professional qualifications, and judicial decisions in criminal matters. The book concludes that the core function of mutual recognition has been obscured by assertions made by EU policy makers regarding its consequences, which fail to distinguish between policy objectives, integration methods, and legal obligations. This has also led to a debate among academics and an interpretation of mutual recognition by the Court of Justice which presents an unnecessary conflict between the application of mutual recognition and the safeguarding of individual rights. It is argued that, for mutual recognition to have a stable future in the EU criminal justice area, clarity regarding its aims is urgently required and individual rights need to be enhanced, both in judicial cooperation measures and through harmonization of suspects' rights in criminal proceedings. (Series: Ius Commune Europaeum - Vol. 138) [Subject: European Law, Human Rights Law, Criminal Justice]

Ne Bis in Idem in EU Law

Ne Bis in Idem in EU Law
Author: Bas van Bockel
Publisher: Cambridge University Press
Total Pages: 263
Release: 2016-11-10
Genre: Law
ISBN: 1107087066

This study, written by distinguished scholars in their respective fields, addresses the application and interpretation of the ne bis in idem principle in EU law.