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European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the European VAT legislation and has taken into consideration every VAT case ever decided by the Court of Justice of the European Union (CJEU) (more than 850 in all).
What’s in this book:
The rules – and their applications – for such VAT matters as the following are clearly described with examples:
An extensive keyword register facilitates navigating the book.
How this will help you:
Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond. As the ideal day-to-day guide to European VAT law, this book is not only of value for VAT experts but also for generalists and people seeking an introduction to VAT