The Place of Supply in European VAT

Ben Terra

New edition

Hardback (11 Aug 1998)

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Publisher's Synopsis

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.

Book information

ISBN:	9789041107503
Publisher:	Wolters Kluwer Law & Business
Imprint:	Kluwer Law International
Pub date:	11 Aug 1998
Edition:	New edition
DEWEY:	341.75
DEWEY edition:	21
Number of pages:	305
Weight:	630g
Height:	230mm
Width:	234mm
Spine width:	19mm