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ECJ Case-Law on VAT

ISBN: 9788417544911

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Fecha de edición 28/03/2019
Número de Edición

1

Idioma

Formato

Páginas

2646

Lugar de edición

MADRID

Colección

MANUAL FRANCIS LEFEBVRE

Encuadernación

  • It can be said that VAT is a European tax, with harmonization provisions that started at the end of the 60’s. Nowadays, the Dir 2006/112, with its more than 400 articles, constitutes the main standard of harmonisation for these purposes.
  • The nearly 1.000 judgments issued by the Court of Justice of the European Union constitute, without a doubt, the necessary reference for the interpretation of all these provisions.
  • This manual analyses all this case-law, pointing out the general criteria that can be extracted from it. The work is divided in two parts. The first one analyses general issues related to the EU law (as its direct effect) or more specifically to the application of VAT (in areas such as the principle of neutrality, anti-abuse figures or the knowledge theory). The second part refers to the Dir 2006/112 and includes the case-law related to its articles.
  • In a tax as complex as VAT, an adequate knowledge of all these concepts seems to be essential, hence the usefulness of this manual.
  • Its content is completed with two annexes, with the summaries of judgments chronologically ordered and according to the structure of the manual itself, as well as with two other indexes, systematic and by concept.

General Plan

Part I. General issues

Chapter 1. Introduction
Chapter 2. General aspects

Part II. Case-law related to Dir 2006/112
Title I. Subject matter and scope 
Title II. Territorial scope 
Title III. Taxable person 
Title IV. Taxable event 
Title V. Place of supply of the transactions 
Title VI. Chargeable event and chargeability of VAT 
Title VII. Taxable base
Title VIII. Tax rates 
Title IX. Exemptions
Title X. Deductions
Title XI. Obligations of taxable persons and non-taxable persons 
Title XII. Special schemes 
Title XIII. Derogations
Title XIV. Miscellaneous Provisions
Title XV. Final provisions

Annexes 
Table of contents of this book, including articles of the Dir 2006/112, and related case-law 
Table of chronological index of judgments contained in this book

Table of concepts

Javier Sánchez Gallardo
Economist
Amparo Sanchis Sierra
Lawyer