Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is to interpret the meaning of European Union (EU) treaties and directives and to make sure they're applied uniformly across the member union. In practice, the ECJ has become a major driver of European economic integration through its rulings in the area of taxation like those dealing with the value added tax (VAT). EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs of related controversies in order to properly safeguard the interests of their clients. These professionals must also contend with the complexity introduced by the interplay of Community and national law. This book provides an accessible resource directly addressing each of these concerns. The structure of this highly useful resource is based on the focus of the relevant ECJ cases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverage of each decision provided includes the following: Summary of ruling; Summary of facts; Most significant portion of ruling; and Whenever practical, relevant tax planning and compliance guidance.Scandic wishes to know whether this should be regarded as a supply of food (tax rate 12%) or as a service (tax rate 25%), and whether the fact that possibly meals are supplied for a price lower than the cost of the supply of the goods or theanbsp;...
|Title||:||VAT Yearbook 2010/2011|
|Author||:||Stephen Dale, Wilbert A. P. Nieuwenhuizen|
|Publisher||:||Kluwer Law International - 2010-12|