A guide to the European VAT Directives, 2017

• 資料種別: 図書
• ISBN: 9789087223984 (v. 1); 9087223986 (v. 1); 9789087223984 (v. 2); 9789087224004 e-book; 9087224001
• タイトル: A guide to the European VAT Directives, 2017
• 著者・編者: Ben Terra, Julie Kajus.
• 著者標目: International Bureau of Fiscal Documentation.
• 出版事項: [Amsterdam] : IBFD
• 出版年月日等: [2017]
• 出版年（W3CDTF）: 2017
• 数量: 2 voloumes
• 大きさ: 21 cm
• その他のタイトル: Integrated texts of the VAT Directive.; Introduction to European VAT, 2017.
• 出版地（国名コード）: NL
• 本文の言語コード: eng
• 表現種別: text
• 機器種別: unmediated
• キャリア種別: volume
• 件名標目: Impuesto sobre el Valor Añadido--Jurisprudencia--Países de la Unión Europea.; Impuesto sobre el Valor Añadido--Legislación--Países de la Unión Europea.; Value--Added Tax--European Union Countries.
• UDC: 336.226.322(4-672UE)
• NDLC: A361; A366
• 対象利用者: 一般
• 資料の内容に関する注記: Resumen: Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice. The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty.; Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended. Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included. The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.
• 所蔵機関: 国立国会図書館
• 請求記号: A361-B104
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 028536204; http://id.ndl.go.jp/bib/028536204
• OCLC番号: 1026186793; https://www.worldcat.org/oclc/1026186793
• 目録規則: RDA
• 整理区分コード: 211

• 内容細目: v. 1. Introduction to European VATv. 2. Integrated texts of the VAT Directive (incluiding the implementing Regulations) and of the former Sixth VAT Di...