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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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btw --- indirecte belastingen --- europees hof van justitie --- rechtspraak --- belastbare grondslagen --- belastingtarieven --- tva --- impots indirects --- cour de justice europeenne --- jurisprudence --- bases imposables --- tarifs fiscaux
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