The Place of Supply in European VAT - 9041107509 - 9789041107503

by: Ben J.M. Terra
August 1998, ISBN 9041107509
ISBN 13: 9789041107503
Hardcover

USD price: $220.00

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.

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

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