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Cet ouvrage tant attendu par les praticiens et par les étudiants viendra combler une grande lacune du droit patrimonial, civil et fiscal. Prenant comme point de départ le droit luxembourgeois, les différents auteurs ont chacun présenté les matières et les sujets similaires pour les trois pays limitrophes : l'Allemagne, la France et la Belgique. Cet exercice comparatif a non seulement été réalisé pour le droit civil des régimes matrimoniaux, des successions, des libéralités et des incapacités, mais également pour la fiscalité indirecte des donations et des successions, et ce pour chacune des quatre législations présentées.Les liens juridiques ont également été tracés entre chacun des pays grâce à une présentation exhaustive et actualisée des règles de droit international privé applicables à la matière. Un outil pratique et didactique, structuré de manière transversale par matière (et non pas par pays), contenant dans sa partie fiscale plusieurs casus, dont un casus transnational particulièrement complet. Cet ouvrage s'adresse à tous ceux, étudiants ou praticiens (notaires, avocats spécialisés en droit patrimonial, fiduciaires, banquiers privés, family officers et gestionnaires), qui veulent se familiariser ou approfondir l'étude des mécanismes civils et fiscaux de la transmission des patrimoines à travers la législation luxembourgeoise, allemande, française et belge. À cette fin, les six auteurs se sont attachés à rester clairs, concrets, tout en expliquant, dans la mesure du nécessaire, toutes les notions civiles et fiscales afin que ce précis soit accessible à toute personne intéressée par la matière, peu importe sa formation initiale. Afin de faciliter la consultation du précis, une table des matières détaillée est fournie en fin d’ouvrage.

burgerlijk recht --- fiscaal recht --- indirecte belasting --- erfrecht --- građansko pravo --- Bürgerliches Recht --- civilrätt --- e drejtë civile --- občianske právo --- drept civil --- гражданско право --- prawo cywilne --- граѓанско право --- civilno pravo --- tsiviilõigus --- грађанско право --- siviilioikeus --- polgári jog --- civillikums --- αστικό δίκαιο --- diritto civile --- droit civil --- dritt ċivili --- civil law --- civilinė teisė --- Derecho civil --- občanské právo --- direito civil --- civilret --- gemeen recht --- ligj i shkruar --- имотноправни односи --- borgerlig ret --- tavanomainen oikeus --- Zivilrecht --- civilní právo --- üldõigus --- ligj i zakonshëm --- allgemeines Recht --- предметно право --- diritto comune --- drept comun --- Derecho común --- Κοινό Δίκαιο --- облигациски односи --- ordinary law --- všeobecné právo --- civiltiesības --- allmän rätt --- droit commun --- direito comum --- statutory law --- įprastinė teisė --- taxxa indiretta --- impozit indirect --- podatek pośredni --- косвен данък --- индиректни даноци --- impôt indirect --- posredni davek --- kaudne maks --- tatim i tërthortë --- impuesto indirecto --- posredni porez --- netiesioginis mokestis --- indirect tax --- nepriama daň --- посредни порез --- netiešais nodoklis --- imposta indiretta --- välillinen vero --- nepřímá daň --- indirekte Steuer --- indirekte skat --- έμμεσος φόρος --- imposto indireto --- indirekt skatt --- közvetett adó --- посредни даноци --- neizravni porez --- imposto indirecto --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- droit successoral --- Estates (Law) --- Inheritance and succession --- Comparative law --- Patrimoine --- Successions et héritages --- Droit comparé --- BPB9999 --- Taxation --- Gifts --- Impôts --- Donations --- Law and legislation --- Droit --- an dlí sibhialta --- cáin indíreach --- dlí cánach --- Luxembourg --- Belgique --- France --- Allemagne

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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. fundamental principles and VAT, administrative cooperation in 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.

btw --- tva --- VAT --- tax system --- indirect tax --- tax exemption --- Court of Justice (EU) --- Cour de justice (UE) --- Суд на правдата (ЕУ) --- Sodišče (EU) --- Tribunal de Justiça (UE) --- Corte di giustizia (UE) --- Tribunal de Justicia (UE) --- Súdny dvor (EÚ) --- domstolen (EU) --- Trybunał Sprawiedliwości (UE) --- Euroopa Kohus (EL) --- Δικαστήριο (ΕΕ) --- Domstolen (EU) --- An Chúirt Bhreithiúnais --- Curtea de Justiție (UE) --- il-Qorti tal-Ġustizzja (UE) --- Tiesa (ES) --- unionin tuomioistuin --- Hof van Justitie (EU) --- Soudní dvůr (EU) --- Суд правде ЕУ --- Europski sud --- Gerichtshof (EU) --- Съд (ЕС) --- Gjykata e Drejtësisë (BE) --- Teisingumo Teismas (ES) --- Bíróság (EU) --- ЕСП --- Teisingumo Teismas (instancija) --- Δικαστήριο (δικαστήριο) --- Съд (инстанция) --- il-Qorti tal-Ġustizzja (istanza) --- Tribunal de Justicia (instancia) --- Súdny dvor (súdny orgán) --- Europski sud (instanca) --- Curtea de Justiţie (instanţă) --- Tribunal de Justiça (instância) --- Domstolen (instans) --- Cour de justice (instance) --- Hof van Justitie (instantie) --- Corte di giustizia (istanza) --- Euroopa Kohus (kohtuinstants) --- Soudní dvůr (soudní instance) --- domstolen (instans) --- Gerichtshof (Instanz) --- An Chúirt Bhreithiúnais (céadchéim) --- unionin tuomioistuin (tuomioistuin) --- Trybunał Sprawiedliwości (instancja) --- Court of Justice (instance) --- Tiesa (instance) --- Европски суд на правдата --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- indirecte belasting --- taxxa indiretta --- impozit indirect --- podatek pośredni --- косвен данък --- индиректни даноци --- impôt indirect --- posredni davek --- kaudne maks --- tatim i tërthortë --- impuesto indirecto --- posredni porez --- netiesioginis mokestis --- nepriama daň --- посредни порез --- netiešais nodoklis --- imposta indiretta --- välillinen vero --- nepřímá daň --- indirekte Steuer --- indirekte skat --- έμμεσος φόρος --- imposto indireto --- indirekt skatt --- közvetett adó --- посредни даноци --- neizravni porez --- imposto indirecto --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- An Chúirt Bhreithiúnais (AE) --- Value-added tax --- Law and legislation --- Court of Justice of the European Union. --- cáin indíreach

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Annuaires --- Jaarboeken --- Taxation --- Droit fiscal --- Law and legislation --- Annuaire --- Current periodicals --- Fiscalité --- 336.2 --- ABB9701 --- belgique --- fiscalite --- impots directs --- impots indirects --- fiscaal recht --- 346.2 --- België --- fiscaliteit --- 336.201 --- BE / Belgium - België - Belgique --- S00 Droit fiscal / Généralités - Fiscaal recht / Algemeenheden --- Fiscaliteit --- Jaarboek --- Belastingsakkoorden. Belastingswezen --- fiscaliteit - belastingen - retributies - belastinghervorming --- belgie --- directe belastingen --- indirecte belastingen --- droit fiscal --- belastingwezen --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Yearbooks --- Closed periodicals --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- directe belasting --- indirecte belasting --- belgië --- belastinghervorming --- belastingaangifte --- даночна пријава --- nodokļu deklarācija --- daňové přiznání --- porezna prijava --- declaración fiscal --- φορολογική δήλωση --- declaração de impostos --- mokesčių deklaravimas --- veroilmoitus --- adóbevallás --- tax return --- пореска пријава --- maksudeklaratsioon --- Steuererklärung --- dichiarazione d'imposta --- davčna napoved --- deklaracja podatkowa --- declarație fiscală --- självdeklaration --- selvangivelse --- deklaratë tatimore --- daňové priznanie --- данъчна декларация --- dikjarazzjoni tat-taxxa --- déclaration d'impôt --- declaración de la renta --- годишна даночна пријава --- allmän självdeklaration --- годишна даночна пријава за утврдување на персоналниот данок на доход --- declaración de impuestos --- összesített adóbevallás --- declaración del patrimonio --- daňová reforma --- skattereform --- réforme fiscale --- verouudistus --- porezna reforma --- nodokļu reforma --- reforma fiscal --- maksureform --- davčna reforma --- данъчна реформа --- adóreform --- φορολογική μεταρρύθμιση --- reformă fiscală --- даночна реформа --- reforma podatkowa --- пореска реформа --- riforma tat-taxxa --- riforma fiscale --- tax reform --- mokesčių reforma --- reformë tatimore --- Steuerreform --- фискална реформа --- реформа на даночниот систем --- fiscale hervorming --- Belgium --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- taxxa indiretta --- impozit indirect --- podatek pośredni --- косвен данък --- индиректни даноци --- impôt indirect --- posredni davek --- kaudne maks --- tatim i tërthortë --- impuesto indirecto --- posredni porez --- netiesioginis mokestis --- indirect tax --- nepriama daň --- посредни порез --- netiešais nodoklis --- imposta indiretta --- välillinen vero --- nepřímá daň --- indirekte Steuer --- indirekte skat --- έμμεσος φόρος --- imposto indireto --- indirekt skatt --- közvetett adó --- посредни даноци --- neizravni porez --- imposto indirecto --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- impôt direct --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Jahrbuch --- metknygė --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- Periodicals --- tuairisceán cánach --- athchóiriú cánach --- dlí cánach --- cáin indíreach --- cáin dhíreach --- bliainiris --- belgië --- Fiscalité