Read and Download eBook Full
Author: George N. Carlson
Publisher:
Published: 1980
Total Pages: 100
ISBN-13:
DOWNLOAD EBOOKThis report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.
Author: Graham Bannock
Publisher:
Published: 1986
Total Pages: 108
ISBN-13:
DOWNLOAD EBOOKAuthor: Henry Aaron
Publisher: Springer
Published: 1982-07-07
Total Pages: 284
ISBN-13:
DOWNLOAD EBOOKAuthor: Sijbren Cnossen
Publisher: International Monetary Fund
Published: 1991-07-01
Total Pages: 49
ISBN-13: 1451960638
DOWNLOAD EBOOKIn the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Author: Christophe Waerzeggers
Publisher:
Published: 2016
Total Pages: 29
ISBN-13:
DOWNLOAD EBOOKThis paper is based on a presentation to the GCC VAT conference, hosted by the Dubai Economic Council in Dubai in November 2008. The paper provides a background knowledge of EU Value Added Tax (VAT), focusing on the way in which the EU VAT deals with the common market. The EU has the longest and most extensive experience in operating a harmonized VAT system in a common market and as a result a basic knowledge of the EU VAT is likely to be of assistance to policy makers in designing a common VAT framework for the GCC.Section II explains the role VAT played in the EU internal market integration process and the elements of the continued integration process that in turn contributed to the development of EU VAT. Section III discusses the basic characteristics of EU VAT, comparing it with a “model” or “best practice” VAT. Section IV deals with one aspect of EU VAT in particular, the intra-EU trade arrangements. These arrangements, and especially the fraudulent use that has been made of them in recent years, continue to be at the forefront of VAT debate in Europe. These issues will be of particular importance to the GCC if it intends to operate a common VAT in a borderless common market without a centralized VAT administration. Section V concludes by providing some useful lessons from the European VAT experience, which the GCC might wish to consider when designing a common VAT framework for its common market.
Author: Rita de La Feria
Publisher: IBFD
Published: 2009
Total Pages: 403
ISBN-13: 9087220472
DOWNLOAD EBOOKThis thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.
Author: Georg Noel Carlson
Publisher:
Published: 1980
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Katharina Artinger
Publisher: Nomos Verlag
Published: 2020-10-16
Total Pages: 336
ISBN-13: 3748910452
DOWNLOAD EBOOKDie Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
Author: Henry J. Aaron
Publisher:
Published: 1981
Total Pages: 136
ISBN-13:
DOWNLOAD EBOOKMonograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.
Author: Ad van Doesum
Publisher: Kluwer Law International B.V.
Published: 2016-07-21
Total Pages: 723
ISBN-13: 9041170170
DOWNLOAD EBOOKValue added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.
