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020 a| 9789087228422q| (paperback);

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100 1 a| Streicher, Annika.?| UNAUTHORIZED;

245 10 a| Cross-Border Juridical VAT Double Taxation in the framework of European Lawh| [electronic resource] /c| Annika Streicher.;

260 a| Amsterdam :b| IBFD,c| [2023];

300 a| xi, 267 pages ;c| 23 cm;

490 0 a| WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ;v| 27;

504 a| includes bibliographical references (pages 231-267).;

506 a| Available only to authorized users.;

520 a| "Double taxation is a well-renowned problem in the area of direct taxation, and multiple mechanisms for its resolution based in EU and international law have been implemented over the past decades. In contrast, there is little awareness of the issue of double taxation in the VAT area and currently, there are no cross-border mechanisms for the resolution of VAT double taxation. Considering the ever-increasing globalization and the fact that the majority of states worldwide levy a kind of VAT/goods and services tax, this constitutes a significant problem for businesses. VAT double taxation can arise both in constellations involving exclusively EU Member States and in constellations involving both EU Member States and non-EU Member States and has several implications under primary EU law.00This book analyses the status quo of literature and jurisprudence on VAT double taxation. It describes the phenomenon, the various causes triggering it and constellations in which it might arise in practice, all of which are illustrated by a multitude of examples. It fathoms the consequences resulting from the various subtypes of VAT double taxation under the EU fundamental freedoms and the EU fundamental rights. In its last part, potential mechanisms to resolve VAT double taxation are analysed, reaching from the introduction of a mutual agreement procedure provision in the VAT Directive to the conclusion of bilateral VAT double taxation treaties. The book sheds light on the distribution of the necessary competences to implement the potential VAT dispute resolution mechanisms between the European Union and its Member States and the distribution of competences between the Court of Justice of the European Union and alternative dispute resolution bodies. After having read the book, the reader will have gained a comprehensive overview of the relevant primary EU law aspects of VAT double taxation."-- Back cover.;

538 a| Mode of access: World Wide Web;

650 0 a| Value-added taxx| Law and legislationz| European Union countries.=| ^A1407699;

650 0 a| Double taxationz| European Union countries.=| ^A72801;

650 0 a| Taxationx| Law and legislationz| European Union countries.=| ^A383535;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=30609815;

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Cross-Border Juridical VAT Double Taxation in the framework of European Law / Annika Streicher.

Author/creator	Streicher, Annika
Format	Electronic
Publication Info	Amsterdam : IBFD, [2023]
Description	xi, 267 pages ; 23 cm
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Value-added tax--Law and legislation. --European Union countries. Double taxation--European Union countries. Taxation--Law and legislation. --European Union countries.

Series	WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ; 27
Abstract	"Double taxation is a well-renowned problem in the area of direct taxation, and multiple mechanisms for its resolution based in EU and international law have been implemented over the past decades. In contrast, there is little awareness of the issue of double taxation in the VAT area and currently, there are no cross-border mechanisms for the resolution of VAT double taxation. Considering the ever-increasing globalization and the fact that the majority of states worldwide levy a kind of VAT/goods and services tax, this constitutes a significant problem for businesses. VAT double taxation can arise both in constellations involving exclusively EU Member States and in constellations involving both EU Member States and non-EU Member States and has several implications under primary EU law.00This book analyses the status quo of literature and jurisprudence on VAT double taxation. It describes the phenomenon, the various causes triggering it and constellations in which it might arise in practice, all of which are illustrated by a multitude of examples. It fathoms the consequences resulting from the various subtypes of VAT double taxation under the EU fundamental freedoms and the EU fundamental rights. In its last part, potential mechanisms to resolve VAT double taxation are analysed, reaching from the introduction of a mutual agreement procedure provision in the VAT Directive to the conclusion of bilateral VAT double taxation treaties. The book sheds light on the distribution of the necessary competences to implement the potential VAT dispute resolution mechanisms between the European Union and its Member States and the distribution of competences between the Court of Justice of the European Union and alternative dispute resolution bodies. After having read the book, the reader will have gained a comprehensive overview of the relevant primary EU law aspects of VAT double taxation."-- Back cover.
Bibliography note	includes bibliographical references (pages 231-267).
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2023431372
ISBN	9789087228422 (paperback)

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Cross-Border Juridical VAT Double Taxation in the framework of European Law / Annika Streicher.

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