VAT Yearbook 2010/2011

VAT Yearbook 2010/2011

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Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is to interpret the meaning of European Union (EU) treaties and directives and to make sure they're applied uniformly across the member union. In practice, the ECJ has become a major driver of European economic integration through its rulings in the area of taxation like those dealing with the value added tax (VAT). EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs of related controversies in order to properly safeguard the interests of their clients. These professionals must also contend with the complexity introduced by the interplay of Community and national law. This book provides an accessible resource directly addressing each of these concerns. The structure of this highly useful resource is based on the focus of the relevant ECJ cases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverage of each decision provided includes the following: Summary of ruling; Summary of facts; Most significant portion of ruling; and Whenever practical, relevant tax planning and compliance guidance.C-251/05 (TALACRE BEACH CARAVAN SALES LTD), 6 JULY 2006 One Single Supply (Fitted Caravan), Two Tax Rates Summary Talacre ... rails, curtains, cupboards, fitted kitchens, seating units with fitted banquettes, dining tables, chairs, stools, coffee tables, mirrors, wardrobes, beds, and mattresses to fit them. The zero rate is in the UK applicable to the supply of caravans as living accommodation.

Title:VAT Yearbook 2010/2011
Author: Stephen Dale, Wilbert A. P. Nieuwenhuizen
Publisher:Kluwer Law International - 2010-12

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