Establishments in European VAT |
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Author:
| Merkx, Madeleine |
Series title: | EUCOTAX Series on European Taxation Series Set Ser. |
ISBN: | 978-90-411-7852-7 |
Publication Date: | Aug 2013 |
Publisher: | Kluwer Law International
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Book Format: | Ebook |
List Price: | USD $171.00 |
Book Description:
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Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of...
More Description
Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:
- * the concept of fair distribution of taxing powers in VAT;
- * role of the neutrality principle;
- * legal certainty in VAT;
- * place of business for a legal entity or partnership, for a natural person, for a VAT group;
- * beginning and ending of a fixed establishment;
- * the 'purchase' fixed establishment;
- * meaning of 'permanent address' and 'usual residence';
- * the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
- * whether supplies exchanged between establishments are taxable;
- * administrative simplicity and efficiency;
- * VAT audits and the prevention of fraud;
- * the intervention rule and the reverse charge mechanism;
- * right to deduct VAT for businesses with multiple establishments; and
- * cross-border VAT grouping and fixed establishment.
Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax - a key topic for businesses, tax authorities, tax advisors, and government regulators - this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.