EU valued added tax and beyond : essays in honour of Ben Terra /
Marta Papis-Almansa.
Bok Engelsk 2023
| Omfang | xxiv, 336 sidor
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|---|---|
| Opplysninger | Cover -- Title -- Copyright -- Preface -- 0.1. Neutrality of VAT -- 0.2. Place-of-supply rules and cross-border issues -- 0.3. Tax abuse and avoidance -- 0.4. The Charter of Fundamental Rights and taxation -- 0.5. The future of EU VAT and indirect taxation -- Acknowledgments -- About Ben -- Part I: Neutrality of VAT -- Chapter 1: Capital Contributions: VAT Neutrality, Economic Reality and Legal Certainty -- 1.1. Introduction -- 1.2. W-GmbH (C-98/21): A legal or economic approach? -- 1.3. Economic approach and economic reality -- 1.4. Setting the scene: W-GmbH -- 1.5. The recipient of the supply -- 1.6. Intermission -- 1.7. Capital contributions -- 1.7.1. Monetary contributions -- 1.7.2. Contributions in kind -- 1.7.2.1. Contributions in kind as taxable supplies -- 1.7.2.2. Contributions in kind as out-of-scope activities -- 1.7.2.3. Contributions in kind as deemed taxable supplies -- Private use? -- Non-business purposes? -- Free of charge? -- 1.8. Tentative conclusions -- 1.9. The right of deduction and non-taxable contributions in kind -- 1.9.1. General costs -- 1.9.1.1. Cost inclusion test -- 1.9.1.2. Causality test -- 1.9.1.3. Use or intention test -- 1.9.2. Direct and immediate link with the contributor's economic activity -- 1.9.2.1. Strategic contribution -- 1.9.2.2. Accessory contribution -- 1.9.2.3. Controlling contribution -- 1.9.3. Direct and immediate link with the subsidiary's economic activity? -- 1.10. Deduction, neutrality, abuse and internal supplies -- 1.10.1. Abuse of law -- 1.10.2. Internal supplies -- 1.11. Conclusions -- Chapter 2: Charities and VAT -- 2.1. Introduction -- 2.2. Size of the philanthropic sector in the European Union -- 2.3. Charities not always taxable persons for VAT -- 2.4. Exemptions can result in VAT being a cost for charities -- 2.4.1. VAT Exemptions relevant to charities.. - This book addresses current issues within the major themes of Professor Terra's work, featuring insightful contributions by renowned international academics and experts in tax law.
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| Emner | |
| Geografisk emneord | EU-länderna : https://id.kb.se/term/sao/EU-l%C3%A4nderna
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| Dewey | |
| ISBN | 9789087228187
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| ISBN(galt) | 9789087228194 (e-bok)
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