{"product_id":"9789041148223","title":"Establishments in European VAT","description":"Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following: ; the concept of fair distribution of taxing powers in VAT; role of the neutrality principle; legal certainty in VAT; place of business for a legal entity or partnership, for a natural person, for a VAT group; beginning and ending of a fixed establishment; the ‘purchase’ fixed establishment; meaning of ‘permanent address’ and ‘usual residence’; the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions; whether supplies exchanged between establishments are taxable; administrative simplicity and efficiency; VAT audits and the prevention of fraud; the intervention rule and the reverse charge mechanism; right to deduct VAT for businesses with multiple establishments; and cross-border VAT grouping and fixed establishment. Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.","brand":"Wolters Kluwer Law \u0026 Business","offers":[{"title":"Default Title","offer_id":47174802211056,"sku":"9789041148223","price":146.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9789041148223_p0.jpg?v=1763670238","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9789041148223","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}