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VAT grouping from a European perspective /
This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States' implementations.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2015]
|
| Colección: | Doctoral series ;
v. 34. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |a 9789087223304 |q (electronic bk.) | ||
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| 020 | |z 9789087223298 | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Pfeiffer, Sebastian, |e author. | |
| 245 | 1 | 0 | |a VAT grouping from a European perspective / |c Sebastian Pfeiffer. |
| 246 | 3 | |a Value added tax grouping from a European perspective | |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2015] | |
| 264 | 4 | |c ©2015 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Doctoral series ; |v volume 34 | |
| 520 | |a This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States' implementations. | ||
| 505 | 0 | 0 | |t The VAT groups of companies : a glance from the policy perspective -- |t History of EU VAT grouping -- |t Personal scope of VAT grouping -- |t Territorial scope of VAT grouping -- |t Substantive scope of VAT grouping -- |t Formal scope of VAT grouping -- |t Mandatory or optional application -- |t VAT group as a separate taxable entity -- |t Intra-group supplies of goods and services -- |t Rights and obligations -- |t VAT grouping vs. the exemption of cost-sharing arrangements -- |g Conclusions. |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Value-added tax |x Law and legislation |z European Union countries. | |
| 650 | 7 | |a Value-added tax |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 651 | 7 | |a Europäische Union. |2 gnd |0 (DE-588)4131753-1 | |
| 776 | 0 | 8 | |i Print version: |a Pfeiffer, Sebastian. |t VAT grouping from a European perspective. |d Amsterdam : IBFD, [2015] |z 9789087223298 |z 9087223293 |w (OCoLC)920543093 |
| 830 | 0 | |a Doctoral series ; |v v. 34. |x 1570-7164 | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176459 |z Texto completo |
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| 994 | |a 92 |b IZTAP | ||