VAT in an EU and International Perspective

Essays in honour of Han Kogels

VAT in an EU and International Perspective
VAT is the common thread of this liber amicorum, containing essays on general tax matters, the relation between VAT and direct tax, customs duties and the history of taxes.

Why this book?

This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. Han Kogels is a multifaceted person, with an impressive career in the tax field, both nationally and internationally. The great appreciation for his work is reflected in the contributions by his many friends and colleagues to this liber amicorum.

The book covers a variety of different subjects. The authors – all experts in taxation – have chosen subjects in different fields of taxation, general principles of law or even a historical view on levying of tax, thus reflecting the broad interests of Han, who is scientifically involved in tax principles, OECD guidelines and, as a member of the Board of the Customs Museum, interested in the history of taxation.

VAT in an EU and International Perspective provides a pallet of interesting articles on different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries, tax incentives in “green” investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe.


Sample excerpt, including table of contents


Fabiola Annacondia, Henk van Arendonk, John F. Avery Jones, Jan Kees Bartel, Jos Beerepoot, Stan Beelen, Alexander Bosman, Ted Braakman, Jan de Goede, Mariken van Hilten, Sjaak Jansen, Peter Kavelaars, Herman van Kesteren, Ben Kiekebeld, Michael Lang, Guglielmo Maisto, Gert-Jan van Norden, René van der Paardt, Bruno Peeters, Dick Schonis, María Teresa Soler Roch, Danny Stas, Leo Stevens, Ton Stevens, Ben Terra, Manuel Tron, Frans Vanistendael, Mart van de Ven, Walter de Wit, Onno Ydema, Bart van Zadelhoff, Ruud Zuidgeest

VAT in an EU and International Perspective
Value Added Tax Effects within Business Restructuring
About VAT Registration and Fixed or Permanent Establishments
The Fixed Establishment after the VAT Package
The Allocation of Taxing Rights to Fixed Establishments in European VAT Legislation
European VAT and Tax Treaties
What Is a "Contract under which Commission Is Payable"?
The Criminal Element in Intra-Community Trade
The Principle of Proportionality and the Prevention of Fraud in VAT
Is a Generalized Reverse Charge Mechanism the Obvious Remedy against VAT Fraud?
Financial Services and VAT
Treatment of Financial Services under a VAT System: The EU Approach
Society's Online Revolution and the Short Arms of the Tax Authorities
The VAT Treatment of Subsidies – An Evergreen Debate
VAT and Horses
In Essence, a New Construction
Fiscal Outlook in Europe
The Safeguarding of Legal Rights in Tax Matters
Own Resources for the European Union?
The Gold Mine of Netherlands Consumption Taxes in Two Historical International Treatises
EU Boundaries to Dutch Tax Incentives for "Green" Investments
Anti-Abuse in the Field of Taxation: Is There One Overall Concept?
A Bank Tax as an Alternative to Banks' VAT Exemption?
Charter of Fundamental Rights, Tax and the Effects of the Sopropé Judgment
Implementation of VAT Directives
VAT Aspects of the Importation of Electronic Services
Value Added Tax and State Aid Law in the EU
Permanent Establishment: Relative Permanence
Art. 24 OECD Model Convention, Residence and VAT
Taxing Drinking and Smoking in Europe

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