Add to ORKGThe chapter addresses the VAT system in the European Union, with a specific emphasis on the cross border transactions and the principles applicable to the territoriality of the operations
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims a...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...
Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning an...
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, E...
The paper surveys coordination requirements for a final European VAT (short for viable integrated VA...
This book serves as an introduction to the current EU VAT system. It provides an overview of the fun...
The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the Eur...
This book serves as an introduction to the current EU VAT system. It provides an overview of the fun...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
The work deals with the application of VAT on services within Europe. It is based on domestic law on...
The value added tax has been adapted by various legal instruments of the European community (regulat...
The aim of this thesis is to analyze the effects of the alternatives of the inland consumption princ...
30 years have passed since the European VI Directive, which shaped VAT as is it today and still cons...
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims a...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...
Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning an...
When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, E...
The paper surveys coordination requirements for a final European VAT (short for viable integrated VA...
This book serves as an introduction to the current EU VAT system. It provides an overview of the fun...
The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the Eur...
This book serves as an introduction to the current EU VAT system. It provides an overview of the fun...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
The work deals with the application of VAT on services within Europe. It is based on domestic law on...
The value added tax has been adapted by various legal instruments of the European community (regulat...
The aim of this thesis is to analyze the effects of the alternatives of the inland consumption princ...
30 years have passed since the European VI Directive, which shaped VAT as is it today and still cons...
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims a...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...