: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Ilze Kuniga
: CJEU - Recent Developments in Value Added Tax 2021 Series on International Tax Law, Volume 133
: Linde Verlag Wien Gesellschaft m.b.H.
: 9783709412794
: Schriftenreihe zum Internationalen Steuerrecht
: 1
: CHF 65.20
:
: Steuern
: English
: 356
: DRM
: PC/MAC/eReader/Tablet
: ePUB

The most important and recent judgments of the CJEU

Consideri g 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 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. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, 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 and judiciary representatives as well as 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.

VIIList of Authors


Nevia Čičin-Šain

Dr. Nevia Čičin-Šain, LL.M. is an Assistant Professor at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU). Prior to joining the Institute, in 2020, she worked as a senior research assistant at the Faculty of Law, University of Zagreb. She studied law at the University of Zagreb, where, in 2009, she graduated. Afterwards she obtained an LL.M. in comparative French and European Law and completed a double degree PhD (cotutelle de thèse), both from Université Paris 1 Panthéon – Sorbonne and the University of Zagreb. Dr Nevia Čičin-Šain specializes in VAT, and is currently writing her habilitation thesis on the intermediary collection model of EU VAT.

Ad van Doesum

Prof. Dr. Ad van Doesum is a Professor of European Value Added Tax (VAT) Law at Maastricht University, in the Netherlands. He is also the Head of PwC’s Knowledge Centre, in the Netherlands, and is an honorary judge in the ‘s-Gravenhage (The Hague) Court.

Professor Van Doesum has broad experience in national and international VAT Law and particular expertise in the complex VAT issues attached to cooperation between organizations. He received his Law Degree (Tax Law) at Leiden University, the Netherlands, in 1998. In 2009, he obtained his doctorate with his thesis on ‘Contractual Cooperative Arrangements and VAT’, and was appointed University Professor at Maastricht University, in 2012.

Professor van Doesum has authored and co-authored numerous publications on national and European VAT law, an