Store International The Place of Supply in European VAT

The Place of Supply in European VAT

By Ben J.M. Terra


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The Place of Supply in European VAT is an ordered, comprehensive survey of rules and practice regarding taxable transactions in European value added tax (VAT).

  • Relevant theories and principles are addressed first, in particular the avoidance of double taxation or the absence of taxation in the field of VAT, as well as the territoriality, destination, benefit, and equality principles.
  • Subsequent chapters analyse the rules relating to the place of taxable transactions regarding supply of goods, supply of services, and intra Community acquisitions, including simplification measures for triangulation and importation. In each instance, the work includes discussion of the legislative history of the relevant Second Directive provision, the Proposal for the Sixth VAT Directive, and the original Sixth VAT Directive. Practical examples and European Court of Justice caselaw illustrate the discussion of existing rules.
  • The last chapter deals with the `final' system, as proposed by the European Commission, providing for a single place of taxation for VAT purposes within the Community.
  • This detailed reference work provides essential information for tax practitioners, academics, and advanced students of tax law.
  • Publish Date 08/01/1998
    Publish Frequency As Needed
    Product Line Kluwer Law International
    ISBN 9789041107503
    SKU 10058675-0001
    Table of Contents
    1. Theories and Principles
    2. The Place of Supply of Goods
    3. The Place of Supply of Services
    4. The Place of Intra-Community Transactions
    5. The Place of Importation
    6. Towards a Common System of VAT