EU value added tax and beyond essays in Honour of Ben Terra / [edited by] Marta Papis-Almansa.
| Other author | Papis-Almansa, Marta. |
| Format | Electronic |
| Publication Info | Amsterdam : IBFD, [2023] |
| Description | xxiv, 336 pages ; 24 cm |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Abstract | EU Value Added Tax and Beyond' is a book dedicated to Professor Ben Terra, who was a leading expert and one of the most influential authorities on value added tax (VAT). Professor Terra?s legacy has had an immense influence on the development of EU tax law.00The book is a collective initiative to address the current issues within the major themes of Professor Terra?s work. It aims to answer questions raised by dynamic changes to the legal environment and the social and economic context of VAT and European taxation. The contributions to this book are inspired by Terra?s work and the lively discussions that took place during the conference that was held in his memory at Lund University in September 2021.00The book is divided into five parts, addressing in turn the principle of VAT neutrality; the place-of-taxation rules and cross-border issues; tax abuse and avoidance; the Charter of Fundamental Rights and taxation; and the future of EU VAT and indirect taxation. Within these themes, the authors insightfully address the most recent developments within the field, discussing in depth topics such as the right to deduct input VAT, the scope of exemptions, combating VAT fraud, the concept of a fixed establishment and the ?use and enjoyment? rule. The wide array of issues regarding abuse and avoidance goes beyond EU VAT, featuring questions on EU law and corporate income tax, as well as a Norwegian law perspective on tax avoidance. International exchange of information in the field of VAT is discussed from the perspective of taxpayers? rights. The book concludes with a historical perspective on the development of EU VAT and an attempt to answer the question of what the future holds for it. |
| Bibliography note | Includes bibliographical references. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2023431373 |
| ISBN | 9789087228187 (hardback) |
| ISBN | (eBook, ePub) |
| ISBN | (eBook, PDF) |