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Intermediation of insurance and financial services in European VAT (Bog, Indbundet)

Af: Claus Bohn Jespersen

Forlag: DJØF - Kluwers Law International
Format: Indbundet
Sprog: Engelsk
Sideantal: 442
Dato for udgivelse: 7-7-2011
Udgivelse: 1. udgave, 2011.
ISBN-13: 9788757426281
Produkt type: Bog
År for denne udgave: 2011
Første udgivelsesår: 2011
Originalsprog: Engelsk
Udgave: 1
Oplag: 1

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Beskrivelse

Given the contribution of the value added tax to the Governments of the European Community, the area has had remarkably little attention within legal academic literature. In practice, thousands of lawyers and advisers in Europe deal with these issues on a daily basis and, furthermore, the European VAT system is being ´exported´ to other countries around the world, where it is believed that such a taxation system provides an appropriate means of taxation. The question of the treatment of insurance and financial services within the VAT system always gets separate attention.
The book comprises five parts. The first part describes methodology, the second covers analysis of the exemption from VAT in Article 135 (1)(a-f), the third part covers an analysis of the circumstances under which intermediation occurs, the fourth part takes a more practical approach to intermediation services by discussing case law from the ECJ, various Member States and Norway, and the fifth outlines future perspectives on intermediation of insurance and financial services.
The book is based on the ph.d. thesis written by Claus Bohn Jespersen and concerns The Actual and Proposed Legal Treatment of Insurance and Financial Services in European VAT.
Contents
Acknowledgements
Chapter 1-. Introduction
Part I. Methodology
Chapter 2. Methodology of the thesis
Chapter 3. Methods of interpretation applied by the ECJ
Part II. Analysis of intermediation of insurance and financial services
Chapter 4. Intermediation of insurance
Chapter 5. Intermediation of financial services
Chapter 6. Cases from the ECJ on intermediation of insurance and financial services
Chapter 7. One concept of intermediation of insurance and financial services
Part III. Under which circumstances does intermediation within European VAT occur?
Chapter 8. Intermediation services
Chapter 9. Sub- and parallel intermediation
Part IV. Intermediation in a practical perspective
Chapter 10. Intermediation of insurance and financial services in practice
Chapter 11. Administrative, IT and advisory services
Part V. Future perspectives on intermediation of insurance and financial services
Chapter 12. The proposed legal treatment of intermediation services
Appendix
Leterature
List of refernces
List of cases

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Intermediation of insurance and financial services in European VAT

Intermediation of insurance and financial services in European VAT