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Taxable supplies and their consideration in European VAT : with selected examples of the digital economy /
This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications BV,
2019.
|
| Colección: | Doctoral series ;
v. 46. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 020 | |a 9789087224981 |q (electronic bk.) | ||
| 020 | |a 9087224982 |q (electronic bk.) | ||
| 020 | |z 9087225008 | ||
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| 100 | 1 | |a Kollmann, Jasmin, |d 1990- | |
| 245 | 1 | 0 | |a Taxable supplies and their consideration in European VAT : |b with selected examples of the digital economy / |c Jasmin Kollmann. |
| 260 | |a Amsterdam : |b IBFD Publications BV, |c 2019. | ||
| 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 IBFD doctoral series ; |v v. 46 | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Abbreviations -- Chapter 1: Introduction -- 1.1. Research questions and methodology -- 1.1.1. Research objectives and structure -- 1.1.2. Methodology -- 1.2. The digital economy -- Challenges ahead for VAT? -- 1.2.1. Functioning and impact of the digital economy -- 1.2.2. Legislative approach to covering the digital economy -- Chapter 2: The European Value Added Tax System -- 2.1. Development -- 2.2. Aim and purpose of VAT -- 2.2.1. VAT as a tax on transactions or as tax on consumption? -- 2.2.2. VAT and the neutrality principle | |
| 505 | 8 | |a 2.2.3. VAT as a tax on value added -- 2.2.4. VAT as a tax on expenditure for consumption -- 2.3. Requirements for the performance of taxable supplies -- 2.3.1. Taxable person -- 2.3.1.1. Any person -- 2.3.1.2. Independence -- 2.3.2. Economic activities -- Chapter 3: Taxable Supplies According to Article 2 of the VAT Directive -- 3.1. The importance of defining taxable supplies -- 3.2. Distinction between supply of goods and services -- 3.2.1. Supply of goods -- 3.2.1.1. Goods -- 3.2.1.2. Transfer of the right to dispose of tangible property as owner -- 3.2.1.2.1. Right to dispose | |
| 505 | 8 | |a 3.2.1.2.2. Transfer of the right to dispose -- 3.2.2. Supply of services -- 3.2.2.1. Distinct or composite supply? -- 3.3. Characteristics of supplies -- 3.3.1. Content of supplies -- 3.3.1.1. Introductory example -- 3.3.1.2. Consumable benefit -- 3.3.1.3. Identifiable customer -- 3.3.1.4. Common interest -- 3.3.1.5. Unlawful supplies -- 3.3.2. Purpose of the supply -- Chapter 4: For Consideration -- 4.1. Characteristics of consideration for supplies -- 4.1.1. Content of consideration -- 4.1.1.1. Consideration in money -- 4.1.1.1.1. Consideration actually received | |
| 505 | 8 | |a 4.1.1.1.2. Symbolic amount of consideration -- 4.1.1.1.3. Non-consideration -- 4.1.1.2. Consideration in kind -- 4.1.2. Value of the consideration -- 4.1.2.1. Subjective value of the consideration -- 4.1.2.2. Open market value -- 4.2. Connecting supply and consideration -- 4.2.1. Legal relationship -- 4.2.1.1. Aim of the legal relationship -- 4.2.1.1.1. Specification of the supply -- 4.2.1.1.2. Specification of supplier and consumer -- 4.2.1.2. Reciprocity -- 4.2.1.3. Legal nature of the legal relationship -- 4.2.2. Direct link between supply and consideration | |
| 505 | 8 | |a 4.2.2.1. Criteria for assessing whether there is a direct link -- 4.2.2.1.1. General criteria -- 4.2.2.1.2. The relevant perspective for determining the direct link -- 4.2.2.2. Willingness to perform and receive a supply expressed as the direct link -- 4.2.2.2.1. Willingness to perform a supply -- 4.2.2.2.2. Willingness to receive a supply -- 4.3. Payments that do not constitute a consideration -- 4.3.1. Compensatory damages -- 4.3.2. Donations -- 4.4. Membership fees and subscription fees -- 4.4.1. Payment of a consideration for which type of consumable benefit? | |
| 520 | |a This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Value-added tax |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Electronic commerce |z European Union countries. | |
| 650 | 6 | |a Commerce électronique |z Pays de l'Union européenne. | |
| 650 | 7 | |a Electronic commerce. |2 fast |0 (OCoLC)fst00906906 | |
| 650 | 7 | |a Value-added tax |x Law and legislation. |2 fast |0 (OCoLC)fst01163897 | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 | |
| 776 | 0 | 8 | |i Print version: |z 9087225008 |z 9789087225001 |w (OCoLC)1089882699 |
| 830 | 0 | |a Doctoral series ; |v v. 46. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099888 |z Texto completo |
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| 938 | |a EBSCOhost |b EBSC |n 2099888 | ||
| 938 | |a YBP Library Services |b YANK |n 16161076 | ||
| 994 | |a 92 |b IZTAP | ||