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Textbook on EU VAT

Book
Authors Eleonor Kristoffersson
Pernilla Rendahl
ISBN 9789177370710
Publisher Iustus
Place of publication Uppsala
Publication year 2019
Published at Department of Law
Language en
Subject categories Financial law

Abstract

Value added taxes exist in more than 160 countries around the world. The EU VAT is a tax providing substantial revenues for the Member States in the EU and is linked to each Member States fee to the European Union. It is an indirect tax aiming to tax consumption. The EU VAT system is a dual tax system co-existing at both national and EU level. This textbook aims at providing introductory knowledge for understanding the EU VAT at the EU level. This book is thought for university students, lawyers and people who work in tax administration, economists of public finances, with business administration and in accountancy firms. It gives the reader a solid introduction to the EU VAT system with references to the most important case law of the Court of Justice of the EU.

Page Manager: Webmaster|Last update: 9/11/2012
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