Hardback
EU Value Added Tax Law
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.
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Contributors
Contents
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Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU.
This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. 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 includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles.
Key features include:
• consideration of the broader context in which EU law operates
• comprehensive, simultaneous analysis of legislation and case law
• critical examination of principles underpinning relevant case law
• a definitive exposition of the present state of the harmonised EU VAT system.
EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book’s detailed and critical coverage invaluable.
This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. 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 includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles.
Key features include:
• consideration of the broader context in which EU law operates
• comprehensive, simultaneous analysis of legislation and case law
• critical examination of principles underpinning relevant case law
• a definitive exposition of the present state of the harmonised EU VAT system.
EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book’s detailed and critical coverage invaluable.
Contributors
Contributors: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy
Contents
Contents:
Preface
PART I GENERAL PRINCIPLES OF VAT
1. Nature and origins of Value Added Tax 2
KPE Lasok QC
2. The interrelationship between EU and national VAT legislation 38
KPE Lasok QC
3. Field of application of VAT 117
KPE Lasok QC
PART II THE INTERNAL SYSTEM
4. Taxable persons 129
KPE Lasok QC
5. Taxable transactions 174
KPE Lasok QC
6. The place of taxable transactions 238
KPE Lasok QC
7. Chargeable event and chargeability of tax 296
KPE Lasok QC
8. Taxable amount 310
Tarlochan Lall
9. Rates of tax 367
KPE Lasok QC
10. Exemptions 384
KPE Lasok QC
11. Input tax deduction 452
KPE Lasok QC
PART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE
12. Intra-Community trade in goods 542
Tarlochan Lall
13. Intra-Community trade in services 597
Tarlochan Lall
14. Supplies outside the EU 655
Tarlochan Lall
15. VAT and EU customs duty 679
Tarlochan Lall
PART IV SPECIAL SECTORS
16. Special schemes 718
KPE Lasok QC
17. Simplification measures 799
KPE Lasok QC
18. Immovable property 809
Tarlochan Lall
19. Financial services and insurance 868
KPE Lasok QC
20. Charities and local authorities 919
Hui Ling McCarthy QC and Edward Hellier
21. Internet transactions, telecommunications 942
Hui Ling McCarthy QC and Sarah Black
PART V ACCOUNTING AND ENFORCEMENT
22. Accounting for VAT 1007
KPE Lasok QC
23. Administrative cooperation between taxing authorities 1050
KPE Lasok QC
Index 1097
Preface
PART I GENERAL PRINCIPLES OF VAT
1. Nature and origins of Value Added Tax 2
KPE Lasok QC
2. The interrelationship between EU and national VAT legislation 38
KPE Lasok QC
3. Field of application of VAT 117
KPE Lasok QC
PART II THE INTERNAL SYSTEM
4. Taxable persons 129
KPE Lasok QC
5. Taxable transactions 174
KPE Lasok QC
6. The place of taxable transactions 238
KPE Lasok QC
7. Chargeable event and chargeability of tax 296
KPE Lasok QC
8. Taxable amount 310
Tarlochan Lall
9. Rates of tax 367
KPE Lasok QC
10. Exemptions 384
KPE Lasok QC
11. Input tax deduction 452
KPE Lasok QC
PART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE
12. Intra-Community trade in goods 542
Tarlochan Lall
13. Intra-Community trade in services 597
Tarlochan Lall
14. Supplies outside the EU 655
Tarlochan Lall
15. VAT and EU customs duty 679
Tarlochan Lall
PART IV SPECIAL SECTORS
16. Special schemes 718
KPE Lasok QC
17. Simplification measures 799
KPE Lasok QC
18. Immovable property 809
Tarlochan Lall
19. Financial services and insurance 868
KPE Lasok QC
20. Charities and local authorities 919
Hui Ling McCarthy QC and Edward Hellier
21. Internet transactions, telecommunications 942
Hui Ling McCarthy QC and Sarah Black
PART V ACCOUNTING AND ENFORCEMENT
22. Accounting for VAT 1007
KPE Lasok QC
23. Administrative cooperation between taxing authorities 1050
KPE Lasok QC
Index 1097
