World Journal of VAT/GST Law最新文献_第2页

Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case 基本自由与增值税:基于里昂信贷案例的分析

World Journal of VAT/GST Law Pub Date : 2017-07-03 DOI: 10.1080/20488432.2018.1460970

Karoline Spies

引用次数: 2

When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU 什么时候进行的对价交易会产生与增值税相关的经济活动?根据欧盟法院对对价概念与收入之间关系的洞察

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1348863

M. Mantovani

{"title":"When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU","authors":"M. Mantovani","doi":"10.1080/20488432.2017.1348863","DOIUrl":"https://doi.org/10.1080/20488432.2017.1348863","url":null,"abstract":"ABSTRACT The difference between consideration and income is relevant for VAT purposes. A supply of goods or a provision of services is subject to VAT if it is carried out for consideration. An activity is economic when it is carried out for the purposes of obtaining income on a continuing basis. Supplying goods or services for consideration does not mean that such an activity is economic for VAT purposes and the person who carries it out is a taxable person. To this end, income has to be yielded from the activity. The Court of Justice of the European Union has recently addressed the issue of the difference between income and consideration in two similar cases. Starting from these cases, the article analyses the concepts of consideration, economic activity and taxable person, and their mutual relationships, with a view to explaining when carrying out transactions for consideration gives rise to an economic activity relevant for VAT purposes and, as a consequence, the person who runs the activity becomes a VAT taxable person.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123553811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Recent GST developments in New Zealand 最近新西兰商品及服务税的发展

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1308681

M. Pallot

引用次数: 0

Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice 案例C-518/14, ECLI:EU:C: 2016:691-Senatex关于扣除进项税的概念，涉及未显示税号或增值税识别号的发票和成员国立法，不包括对发票的间接更正

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1304755

R. Ismer, K. Artinger

引用次数: 0

The value of the voucher directive on the EU VAT treatment of vouchers 价值凭证指令关于欧盟增值税对凭证的处理

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1306331

B. Terra, Elze T. Terra

引用次数: 0

Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form 波兰引入代理提交纳税人增值税登记表的连带责任

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1304761

Małgorzata Se̜k

引用次数: 1

UberX drivers supply taxi travel and so must be registered for GST UberX司机提供出租车服务，因此必须注册商品及服务税

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1308171

R. Millar

引用次数: 0

The European Union’s approach to VAT and e-commerce 欧盟对增值税和电子商务的态度

World Journal of VAT/GST Law Pub Date : 2017-01-02 DOI: 10.1080/20488432.2017.1317945

S. Dale, Venise Vincent

{"title":"The European Union’s approach to VAT and e-commerce","authors":"S. Dale, Venise Vincent","doi":"10.1080/20488432.2017.1317945","DOIUrl":"https://doi.org/10.1080/20488432.2017.1317945","url":null,"abstract":"The digitalisation of the global economy is one of the main topics of discussion at the OECD – and at the European Commission (‘the Commission’) – in relation to taxation, in particular indirect taxation. The growth of e-commerce (by which we mean supplies of services and intangibles online and supplies of goods acquired over the Internet) requires that the European Union (‘the EU’) VAT rules, which have their origins dating back to the 1950s, be brought up–to-date and modernised so that they are adapted to the new environment of cross-border trading in order to ensure the correct determination and collection of VAT, to limit the scope for fraud, and to simplify the application of VAT to cross-border trading in goods and services, in particular for small and medium-sized enterprises (‘SMEs’). In recent years, the EU and a number of countries around the globe have, as a consequence of these global trends, been introducing specific VAT rules applicable to e-commerce to ensure that the right amount of VAT is collected at the right place and at the right time. On 1 January 2015, new ‘place of supply’ rules were introduced into the EU for supplies of electronically supplied services (as well as radio, TV and telecoms) supplied by taxable suppliers established in one EUMember State to non-taxable customers located in a different Member State (B2C). The place of supply (and so the place of taxation) of electronically supplied services is now the place where the non-taxable customer has established or has his/her place of residence.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128064795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The VAT treatment of cloud computing: legal issues and practical difficulties 云计算的增值税处理:法律问题和实际困难

World Journal of VAT/GST Law Pub Date : 2016-07-02 DOI: 10.1080/20488432.2016.1236622

Francesco Cannas

引用次数: 4

The impact of the Charter of Fundamental Rights of the European Union on VAT law 《欧盟基本权利宪章》对增值税法律的影响

World Journal of VAT/GST Law Pub Date : 2016-07-02 DOI: 10.1080/20488432.2016.1249717

K. Elgaard

{"title":"The impact of the Charter of Fundamental Rights of the European Union on VAT law","authors":"K. Elgaard","doi":"10.1080/20488432.2016.1249717","DOIUrl":"https://doi.org/10.1080/20488432.2016.1249717","url":null,"abstract":"ABSTRACT The Charter of Fundamental Rights of the European Union became legally binding following its entry into force with the Lisbon Treaty on 1 December 2009, and it has the same legal value as the EU Treaties. Since then, the EU fundamental rights aspect of VAT law has not been subject to much academic discussion or particular attention from VAT practitioners. This article contributes to further development of research in the area of EU fundamental rights and VAT law by examining; when the Charter is relevant in VAT law and if so how the Charter manifests itself in EU VAT case law, and what special interpretative principles the Charter triggers itself in connection with interpretation of fundamental rights comprised by the Charter. The Charter has proved to play an important—but also diversified—role in both formal and substantive aspects of VAT law, such as national rules on administrative sanctions and penalties, criminal proceedings, procurement of evidence, procedural guarantees, VAT fraud and abuse, VAT exemptions, VAT deductions, VAT impositions, VAT increases and so on. Any current or potential impact of the Charter on VAT-related matters must be considered in connection with legislation, case law, administrative practice etc, which must comply with the Charter given its status as EU primary law. If citizens, companies or their advisers etc are not aware of their EU fundamental rights under the Charter, this could lead to the loss of those rights and the loss of the formal or substantive case, with potential professional liability for advisers.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"7 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128166834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2