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Textbook on EU VAT
Örebro University, School of Law, Psychology and Social Work, Örebro University, Sweden.ORCID iD: 0000-0002-1473-5273
2016 (English)Book (Other academic)
Abstract [en]

Value added taxes exist in more than 160 countries around the world. The EU VAT is a tax providing substantial revenues for the Member States in the EU and is linked to each Member State"s fee to the European Union. It is an indirect tax aiming to tax consumption.

The EU VAT system is a dual tax system co-existing at both national and EU level. This textbook aims at providing introductory knowledge for understanding the EU VAT at the EU level. This book is thought for university students, lawyers and people who work in tax administration, economists of public finances, with business administration and in accountancy firms. It gives the reader a solid introduction to the EU VAT system with references to the most important case law of the Court of Justice of the EU.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2016, 1. , 188 p.
Keyword [en]
VAT value added tax
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:oru:diva-53503ISBN: 9789176789636 (print)OAI: oai:DiVA.org:oru-53503DiVA: diva2:1046724
Available from: 2016-11-15 Created: 2016-11-15 Last updated: 2016-11-15Bibliographically approved

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Kristoffersson, Eleonor
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf