Description
Fundamentals of EU VAT Law by Ad Van Doesum, Herman Van Kesteren, Simon Cornielje Estimated delivery 3-12 business days Format Hardcover Condition Brand New Description Value added tax (VAT) is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union - revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law but also a detailed explanation of the system's rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: sources of EU VAT law, including principles derived from CJEU case law; principles underlying the EU VAT system; relations among the layers of VAT law - primary and secondary EU law, national law; how to apply the VAT legislation and case law; allocation of taxing rights (place of supply rules), invoicing requirements and other administrative obligations; exemptions, the taxable amount and the new VAT rates structure; the right of deduction of input VAT; intra-Community transactions, importation and exportation; e-commerce, distance sales rules, platforms and the one-stop-shop mechanism; immovable property; holding companies and dealings in shares; and how far a national court must and can go in interpreting national provisions in light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities. With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and abundance of references to case law and literature make it an indispensable reference for all tax law professionals, including legislators, judges and researchers. Details ISBN 9403508795 ISBN-13 9789403508795 Title Fundamentals of EU VAT Law Author Ad Van Doesum, Herman Van Kesteren, Simon Cornielje Format Hardcover Year 2025 Pages 776 Edition 3rd Publisher Kluwer Law International GE_Item_ID:175820824; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys
Seller sent me the wrong book, but the book they sent sounded interesting enough for me to keep it. I still contacted the seller and communication was fast and professional. They apologized for sending me the wrong book and said I could return it for a refund. I told them that I liked the book they sent me and wanted to keep it. They were happy. Told them thank you and happy new year. People make mistakes, but the fact that this seller was quick and professional and apologized made a difference.
The basket is perfectly what I ordered and as listed. It came in the factory packaging and was perfect upon delivery. Thank you postal service lol. The delivery took way longer than listed though, it was listed to come in a week from purchase, but took a whole month. I had some concerns at first, but communication with the company was top notch and they were very professional and answered most of my questions satisfyingly. Just prepare for a longer wait than listed, but I got what I bought lol.
The two new out-of-print books I ordered were exactly as described and shipped promptly. I did ask the seller's support person (an AI chatbot, I think) to be sure to package the items carefully, and "he" said that he'd make that request of the shipping department. I knew this was hooey, and as I expected, the books were shipped in nothing but a padded paper mailer, no other protection. I got lucky, no damage, but don't bother making special requests of this seller.
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