The place of supply in european vat is an ordered comprehensive survey of rules and practice regarding taxable transactions in european value added tax vat . Relevant theories and principles are addressed first in particular the avoidance of double taxation or the absence of taxation in the field of vat as well as the territoriality destination benefit and equality principles. Subsequent chapters analyse the rules relating to the place of taxable transactions regarding supply of goods supply of services and intra community acquisitions including simplification measures for triangulation and importation. In each instance the work includes discussion of the legislative history of the relevant second directive provision the proposal for the sixth vat directive and the original sixth vat directive. Practical examples and european court of justice caselaw illustrate the discussion of existing rules. The last chapter deals with the final system as proposed by the european commission providing for a single place of taxation for vat purposes within the community. This detailed reference work provides essential information for tax practitioners academics and advanced students of tax law.
Brand: Wolters Kluwer Law & Business
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