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Title Terra/Wattel European tax law. Volume II,. Indirect taxation /. — Seventh edition.
Other creators Lamensch Marie ; Merkx Madeleine ; Schippers (Martijn L.), ; Eijnde I. van den,
Collection Электронные книги зарубежных издательств ; Общая коллекция
Subjects Taxation — Law and legislation ; Indirect taxation — Law and legislation ; EBSCO eBooks
Document type Other
File type PDF
Language English
Rights Доступ по паролю из сети Интернет (чтение, печать, копирование)
Record key on1356981325
Record create date 1/6/2023

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  • Cover
  • Half Title
  • Title Page
  • Copyright
  • PREFACE
  • CONTENTS
  • INTRODUCTION
  • CHAPTER 1 The Union Customs Code
    • Update and elaboration by Martijn Schippers
      • 1.1 Introduction
      • 1.2 Legal sources
        • 1.2.1 The international legal (customs) framework
        • 1.2.2 The EU Customs Union
      • 1.3 General Provisions (Titles I and IX
        • 1.3.1 The General Provisions of Title I
        • 1.3.2 Final Provisions
      • 1.4 Methods of Levying Duties (Titles II and III
        • 1.4.1 Customs Debt and Guarantees
        • 1.4.2 Factors on the basis of which import duties are applied
      • 1.5 The System of Formalities and Supervision (Titles IV, V, VI, VII and VIII
        • 1.5.1 Entry of Goods (Title IV
        • 1.5.2 Customs Status, Customs Procedure, Verification, Release and Disposal of Goods (Title V
        • 1.5.3 Release for Free Circulation (Title VI
        • 1.5.4 Special Procedure (Title VII
        • 1.5.5 Export and re-export (Title VIII
  • CHAPTER 2 Value Added Tax – the Recast VAT Directive
    • Update and elaboration by Marie Lamensch and Madeleine Merkx
      • 2.1 Introduction
      • 2.2 Subject Matter
      • 2.3 Scope
      • 2.4 Territorial Application
      • 2.5 Taxable Persons
        • 2.5.1 Introduction
        • 2.5.2 Any person
        • 2.5.3 Economic activity
        • 2.5.4 Continuing basis
        • 2.5.5 Independence
        • 2.5.6 Holding companies and share dealings
        • 2.5.7 Public bodies
      • 2.6 Taxable Transactions
        • 2.6.1 Supply of goods
        • 2.6.2 Intra-Community supplies
        • 2.6.3 Supply of services
        • 2.6.4 Importation of goods
        • 2.6.5 Vouchers – provisions common to supply of good and service
        • 2.6.6 New Means of Transport
      • 2.7 Plae of Taxable Transactions
        • 2.7.1 Place of Supply of Goods
        • 2.7.2 Place of Intra-Community Acquisition of Goods
        • 2.7.3 Place of Supply of Services
        • 2.7.4 Place of Importation
      • 2.8 Chargeable Event and Chargeability of Tax
        • 2.8.1 Goods and services
        • 2.8.2 Intra-community acquisitions
        • 2.8.3 Imports
      • 2.9 Taxable Amount
      • 2.10 Rates
      • 2.11 Exemptions
        • 2.11.1 Exemptions without the Right to Deduction
        • 2.11.2 Exemptions Relating to Intra-Community Transactions
        • 2.11.3 Exemptions on Importation
        • 2.11.4 Exemptions on Exportation
        • 2.11.5 Exemptions Related to International Transport
        • 2.11.6 Exemptions Relating to Certain Transactions Treated as Exports
        • 2.11.7 Exemptions for the Supply of Services by Intermediaries
        • 2.11.8 Exemptions for Transactions Relating to International Trade
      • 2.12 Deductions
        • 2.12.1 Preliminary remarks
        • 2.12.2 Origin and Scope of Right of Deduction
        • 2.12.3 Refunds
        • 2.12.4 Proportional Deduction
        • 2.12.5 Rules Governing the Exercise of the Right of Deduction
        • 2.12.6 Adjustment of Deductions
        • 2.12.7 Private Use
        • 2.12.8 Deductions and Shares and Dividends
        • 2.12.9 Fraud and abusive practices
      • 2.13 Obligations of Taxable Persons and Certain Non-Taxable Persons
        • 2.13.1 Obligation to Pay
        • 2.13.2 Identification
        • 2.13.3 Invoicing
        • 2.13.4 Accounting
        • 2.13.5 Returns
        • 2.13.6 Recapitulative Statements
        • 2.13.7 Other Provisions
        • 2.13.8 Obligations in Respect of Imports
      • 2.14 Special Schemes
        • 2.14.1 Small and Medium-Sized Enterprises
        • 2.14.2 Farmers
        • 2.14.3 Travel Agents
        • 2.14.4 Second-Hand Goods, Works of Art, Collectors’ Items and Antiques
        • 2.14.5 Investment Gold
        • 2.14.6 Special schemes for reporting and remitting VAT by non-established businesses
      • 2.15 Derogations
        • 2.15.1 Derogations Applying until the Adoption of Definitive Arrangements
        • 2.15.2 Derogations Subject to Authorisation
      • 2.16 Miscellaneous
        • 2.16.1 Implementing Measures
        • 2.16.2 VAT Committee
        • 2.16.3 Conversion Rates
        • 2.16.4 Taxes Not to Be Characterised as Turnover Taxes
      • 2.17 Final Provisions
        • 2.17.1 Transitional Arrangements and Transitional Measures
        • 2.17.2 Transposition and Entry into Force
      • 2.18 Final words on the ECJ case law
  • CHAPTER 3 Excises and Energy Taxation
    • Update and elaboration by Ilona van den Eijnde
      • 3.1 Introduction
      • 3.2 The Recast General Arrangements Directive
        • 3.2.1 General Provisions
        • 3.2.2 Taxable event, Time and place of chargeability, Irregularities during movement under duty suspension, Reimbursement, Remission, Exemption
        • 3.2.3 Production, Processing, Holding and Storage
        • 3.2.4 Movement of Excise Goods under a Suspension Arrangement
        • 3.2.5 Movement and Taxation of Excise Goods after Release for Consumption
        • 3.2.6 Miscellaneous
        • 3.2.7 Exercise of the Delegation and Committee on Excise Duty
        • 3.2.8 Reporting and Transitional and Final Provisions
      • 3.3 The ECMS Regulation
        • 3.3.1 General Provisions
        • 3.3.2 Implementing Provisions
      • 3.4 Mineral Oils
        • 3.4.1 The Original Rules with Regard to Mineral Oils
        • 3.4.2 The Rates on Mineral Oils
      • 3.5 Alcohol and Alcoholic Beverages
        • 3.5.1 Beer
        • 3.5.2 Wine
        • 3.5.3 Fermented Beverages other than Wine and Beer
        • 3.5.4 Intermediate Products
        • 3.5.5 Ethyl Alcohol
      • 3.6 Tobacco
        • 3.6.1 Definitions
        • 3.6.2 Provisions Applicable to Cigarettes
        • 3.6.3 Provisions Applicable to Manufactured Tobacco other than Cigarettes
        • 3.6.4 Determination of the Maximum Retail Selling Price of Manufactured Tobacco, Collection of Excise Duty, Exemptions and Refunds
        • 3.6.5 Final Provisions
      • 3.7 Environmental Taxation
        • 3.7.1 Introduction: VAT adjustments to reach environmental objectives
        • 3.7.2 Car Registration and Circulation Tax
        • 3.7.3 Plastic Tax
      • 3.8 The 2003 Directive on Energy Taxation
        • 3.8.1 The Scope
        • 3.8.2 Levels of Taxation
        • 3.8.3 Exemptions, Reductions and Tax Refunds
        • 3.8.4 Holding and Movement of Products
        • 3.8.5 Chargeable Event and Chargeability
        • 3.8.6 Final Provisions
  • CHAPTER 4 Administrative Cooperation in the field of indirect taxes
    • Update by Marie Lamensch and Madeleine Merkx
      • 4.1 Legal Basis: ‘Internal Market’ or ‘Fiscal’ provisions
      • 4.2 The Recovery Assistance Directive (applicable for direct and indirect taxes
        • 4.2.1 History, Main Features, Scope
        • 4.2.2 Types of Recovery Assistance
        • 4.2.3 Limitations on the Obligations to Assist; National Treatment; (No) Preference
        • 4.2.4 Miscellaneous
        • 4.2.5 Evaluation of the RAD
      • 4.3 Trade Monitoring Provisions
      • 4.4 Administrative Cooperation and Combating Fraud in the Field of VAT
        • 4.4.1 Within the EU
        • 4.4.2 With third countries
      • 4.5 Administrative Cooperation in the Field of Excise Duties
      • 4.6 Administrative Cooperation in the Field of Customs Duties
  • ANNEX I - Customs, VAT and excise legislation: territorial application
  • Index
  • Back Cover

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