TY - BOOK ID - 136026295 TI - CJEU - Recent developments in value added tax 2021 AU - Kofler, Georg AU - Lang, Michael AU - Kuniga, Ilze AU - Staringer, Claus AU - Spies, Karoline AU - Schuch, Josef AU - Rust, Alexander AU - Pistone, Pasquale PY - 2023 SN - 9783707347081 PB - Vienna Linde Verlag DB - UniCat UR - https://www.unicat.be/uniCat?func=search&query=sysid:136026295 AB - 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 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. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. ER -