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Dieses Buch zeigt die unionsrechtlichen Vorgaben für die Mehrwertsteuergruppe nach Art. 11 MwStSystRL auf. Die Bearbeitung der Thematik basiert auf der europäischen Perspektive: Die tatbestandlichen Voraussetzungen und auch die Rechtsfolgen des Art. 11 MwStSystRL werden umfassend erarbeitet und mit Blick auf die gesetzliche Ausgestaltung in § 2 Abs. 2 Nr. 2 UStG geprüft. Auf dieser Grundlage wird eine Gruppenbesteuerung in Deutschland entworfen, um das konzeptionelle Spannungsverhältnis zwischen Art. 11 MwStSystRL und § 2 Abs. 2 Nr. 2 UStG zu lösen. Das Werk ist nicht nur theoretisch von Bedeutung, sondern im Hinblick auf die jüngst ergangenen Entscheidungen des EuGH in den Rechtssachen Skandia America sowie Larentia + Minerva und Marenave von höchster Praxisrelevanz. Ein fundiertes Verständnis von Art. 11 MwStSystRL und von dessen unionsrechtskonformer Anwendung im nationalen Recht hat nun in der deutschen Praxis eine besondere Aktualität. Neben konkreten Handlungsempfehlungen de lege lata und praktischen Hinweisen bietet die Arbeit auch eine Diskussionsgrundlage für eine in Deutschland zukünftig notwendige unionsrechtskonforme Ausgestaltung der umsatzsteuerlichen Gruppenbesteuerung.
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Commercial property purchases have been subject to tax since 1989. This Report guides you through the attendant UK and EU legislation to provide an invaluable overview. The essential principles of VAT and property are explained, followed by sections on liability relating to VAT on commercial property, on land, on transactions relating to leases and on transactions in which property is converted from residential to non-residential status. The Report also offers expert insight into the option to tax, tax avoidance, the Capital Goods Scheme and VAT recovery. Reading Vat Liability and the Implicat
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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Value-added tax. --- Value-added tax--Australia--Case studies. --- Value-added tax--Law and legislation. --- Value-added tax--United States--Case studies. --- Value-added tax --- Political Science --- Law, Politics & Government --- Public Finance --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law and legislation --- Law and legislation.
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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.
Value-added tax --- Taxes --- Developing countries --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Business, Economy and Management --- Economics --- Value-added tax - Developing countries
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Aus dem Inhalt: Widmann Eigene Umsatzbesteuerung in Abhängigkeit von Verhalten und Verhältnissen des Geschäftspartners – eine Bestandsaufnahme Dürrschmidt Grenzen umsatzsteuerlicher Pflichten des Unternehmers aus verfassungsrechtlicher und unionsrechtlicher Sicht Grube Problemfall: Geschäftsveräußerung im Ganzen Friedrich-Vache Option nach § 9 UStG und deren Widerruf Grünwald Problemfall: Gutschriften, Rechnungsberichtigungen, Compliance Maunz Versagung des Vorsteuerabzugs bei Einbindung in Karussellgeschäft – Zur Umsetzung der Vorgaben des EuGH auf nationaler Ebene Wartenburger Zivilrechtliche Folgeprobleme: Steuerklauseln und zivilrechtliche Ansprüche Reiß Steuerstrafrechtliche Folgenprobleme – Strafrechtliche Aspekte bei EU-grenzüberschreitenden Warenlieferungen (EuGH C-285/09 Rechtssache „R“) Ismer Reformperspektiven
Value-added tax --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law and legislation
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VAT and Government Departments is both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance).
Value-added tax --- Taxation --- Fiscal policy --- Law and legislation --- E-books
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Value-added tax --- Foreign trade regulation --- Customs administration --- Law and legislation
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The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies --
Value-added tax --- Electronic commerce. --- Information technology --- Law and legislation --- Economic aspects.
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Electronic commerce --- Comercio electrónico --- Value-added tax. --- Impuesto al valor agregado. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Bit tax --- Taxation. --- Impuestos.
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