CJEU - Recent Developments in Value Added Tax 2018

Zusatztext

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Autorenportrait

Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU Wien. Pasquale Pistone, Jean-Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU Wien, associate professor at the University of Salerno, Italy and academic chairman of the IBFD. Alexander Rust, professor at the Institute for Austrian and International Tax Law, WU Wien. Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU Wien. Claus Staringer, professor at the Institute for Austrian and International Tax Law, WU Wien. Patrice Pillet, Head of Unit, Directorate-General for Taxation and Customs Union, European Commission. 

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