Fundamentals of EU VAT Law

by Frank Nellen, Ad van Doesum, Simon Cornielje

The Fundamentals of European VAT Law, Second Edition Ad van Doesum, Herman van Kesteren, Simon Cornielje & Frank Nellen Value added tax (VAT) is responsible for generating over EUR 1000 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policy making in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the The book follows the structure of the VAT Directive/VAT determination scheme with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities. With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.  

742 pages, Hardcover

Published August 19, 2020

Reviews

[Vytenis · Rating 5 out of 5]

Book for vat law beginners. Excellent material for individual learning and for broader view. Strongly recommend for everyone interested in vat puzzle :))