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EU Value Added Tax Law

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EU Value Added Tax Law

9781784718008 Edward Elgar Publishing
KPE Lasok QC, former Head of Monckton Chambers, London, UK
Publication Date: August 2020 ISBN: 978 1 78471 800 8 Extent: c 1,264 pp
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. 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 is destined to become the reference work of choice on VAT for both practitioners and scholars.

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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.
Contributors
Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy
Contents
Contents:

Preface

Part One General Principles of VAT
Chapter 1: Nature and Origins of Value Added Tax
Chapter 2: The Interrelationship between EU and National VAT Legislation
Chapter 3: Field of Application of VAT

Part Two The Internal System
Chapter 4: Taxable Persons
Chapter 5: Taxable Transactions
Chapter 6: The Place of Taxable Transactions
Chapter 7: Chargeable Event and Chargeability of Tax
Chapter 8: Taxable Amount – Tarlochan Lall
Chapter 9: Rates of Tax
Chapter 10: Exemptions
Chapter 11: Input Tax Deduction

Part Three Taxation of intra-Community and export trade
Chapter 12: Intra-Community Trade in Goods – Tarlochan Lall
Chapter 13: Intra-Community Trade in Services – Tarlochan Lall
Chapter 14: Supplies outside the EU – Tarlochan Lall
Chapter 15: VAT and EU Customs Duty – Tarlochan Lall

Part Four Special sectors
Chapter 16: Special Schemes
Chapter 17: Simplified Procedures
Chapter 18: Immovable Property – Tarlochan Lall
Chapter 19: Financial Services and Insurance
Chapter 20: Charities and Local Authorities – Hui Ling McCarthy and Edward Hellier
Chapter 21: Internet Transactions, Telecommunications – Hui Ling McCarthy and Sarah Black

Part Five Accounting and enforcement
Chapter 22: Accounting for VAT
Chapter 23: Administrative Cooperation between Taxing Authorities

Index

This title is available for institutional purchase via Elgaronline.

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eBook
£180.00
eISBN: 978 1 78471 801 5
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