| ISBN |
9781784718008 (köites) |
| Sarjaandmed |
Elgar tax law and practice series
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| Märkused |
Sisaldab bibliograafiat ja registrit |
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Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles. Key features include: consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system. EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable. |
| Märksõnad |
Euroopa Liidu õigus
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maksuõigus
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käibemaks
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|
lisandväärtusmaks
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|
Euroopa Liidu maad
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|
käsiraamatud (vormimärksõna)
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| Täiendkirjed |
ELIKbaas |
| UDK |
349 :336.2 (4) (035)
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