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Establishments in european VAT

Establishments in european VAT

  • ISBN: 9789041145543
  • Editorial: Wolters Kluwer Law & Business
  • Lugar de la edición: The Hague. Países Bajos
  • Encuadernación: Cartoné
  • Medidas: 23 cm
  • Nº Pág.: 210
  • Idiomas: Inglés

Papel: Cartoné
138,53 €
Sin Stock. Disponible en 5/6 semanas.


Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following: ;
the concept of fair distribution of taxing powers in VAT;
role of the neutrality principle;
legal certainty in VAT;
place of business for a legal entity or partnership, for a natural person, for a VAT group;
beginning and ending of a fixed establishment;
the ‘purchase’ fixed establishment;
meaning of ‘permanent address’ and ‘usual residence’;
the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
whether supplies exchanged between establishments are taxable;
administrative simplicity and efficiency;
VAT audits and the prevention of fraud;
the intervention rule and the reverse charge mechanism;
right to deduct VAT for businesses with multiple establishments; and
cross-border VAT grouping and fixed establishment.


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