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Vol 22 No 4 April/May 2017

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Whistleblowing: Law and Practice

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The Place of Supply in European VAT

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ISBN13: 9789041107503
ISBN: 9041107509
Published: August 1998
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £136.00



Despatched in 11 to 13 days.

This text offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. The author first deals with the relevant theories and principles, in particular the avoidance of double taxation or the absence of taxation in the field of VAT and the territoriality, destination, benefit and equality principles. Four subsequent chapters analyze the rules relating to the place of taxable transactions with regard to supply of goods, supply of services, intra-Community acquisitions including simplification measures for triangulation, and importation, respectively. In each case the legislative history of the relevant provision of the Second Directive, the Proposal for the Sixth VAT Directive and the original Sixth VAT Directive are included. The discussion of existing rules is illustrated by practical examples and the case law of the European Court of Justice. 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.

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Contents:
Theories and principles; the place of supply of goods; the place of supply of services; the place of intra-community transactions; the place of importation; towards a common system of VAT.