Add to ORKGOn 26 May 2016 the Court of Justice of the EU (CJEU) decided Bookit Ltd v HMRC (Bookit)1 which dealt with the interpretation of the exemption for transactions concerning payments within article 135(1)(d) of the Council Directive on the common system of value added tax (the VAT Directive).2 Article 135(1)(d) of the VAT Directive provides that Member States shall exempt "transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection".In this commentary the judgment itself and its implications are discussed and put in an EU VAT context. It deserves to be noted that this writer is not a UK lawyer but a European indirect tax academi...
The issue regarding output taxation, input deduction and determination of the place of taxation in V...
peer reviewedIt is the aim of this article to analyse the true nature of the relationship between th...
The European system of VAT was developed in the 1950s. The majority of transactions involved the sup...
In European VAT, insurance is exempt from the tax. Determination of the scope of exemption for ‘insu...
The EU Court of Justice recently confirmed that EU Member States have a duty to cooperate to help en...
As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should ...
Presentation based on existing published paper (R. de la Feria and R. Krever, “Ending VAT exemptions...
This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful cha...
The authors, in this article, examine the VAT treatment of financial services in the European Union,...
Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based ta...
In most countries applying a value added tax (VAT) system, the activities and transactions undertake...
Post-Brexit, UK law conforming to Directives of the European Union such as the value added tax (VAT)...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal neut...
In this contribution, the author analyses the information need of the taxable person in EU value add...
The issue regarding output taxation, input deduction and determination of the place of taxation in V...
peer reviewedIt is the aim of this article to analyse the true nature of the relationship between th...
The European system of VAT was developed in the 1950s. The majority of transactions involved the sup...
In European VAT, insurance is exempt from the tax. Determination of the scope of exemption for ‘insu...
The EU Court of Justice recently confirmed that EU Member States have a duty to cooperate to help en...
As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should ...
Presentation based on existing published paper (R. de la Feria and R. Krever, “Ending VAT exemptions...
This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful cha...
The authors, in this article, examine the VAT treatment of financial services in the European Union,...
Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based ta...
In most countries applying a value added tax (VAT) system, the activities and transactions undertake...
Post-Brexit, UK law conforming to Directives of the European Union such as the value added tax (VAT)...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
Should we apply the same VAT rates to digital and paperback publications for the sake of fiscal neut...
In this contribution, the author analyses the information need of the taxable person in EU value add...
The issue regarding output taxation, input deduction and determination of the place of taxation in V...
peer reviewedIt is the aim of this article to analyse the true nature of the relationship between th...
The European system of VAT was developed in the 1950s. The majority of transactions involved the sup...