Neuware -The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.Linde Verlag Ges.m.b.H., Scheydgasse 24, 1210 Wien 338 pp. Englisch.

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Bibliographic Details

Title: CJEU - Recent Developments in Value Added Tax 2023
Publisher: Linde Verlag Wien Okt 2024
Publication Date: 2024
Language: English
ISBN 10: 3714304096
ISBN 13: 9783714304091
Binding: Taschenbuch
Condition: Neu
Dimensions: 22.5 centimeters width by 15.8 centimeters height by 1.8 centimeters depth
Weight: 480 grams

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