The 2010 VAT Directive and the case law of the Court of Justice of the European Union / Yves Bernaerts ; with the collaboration of Job van der Laan ; preface by Philip Robinson.
2010
KJE7285 .A42 2010 (Map It)
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Author
Title
The 2010 VAT Directive and the case law of the Court of Justice of the European Union / Yves Bernaerts ; with the collaboration of Job van der Laan ; preface by Philip Robinson.
Published
Louvain-la-Neuve : Anthemis ; Antwerpen : Intersentia, [2010]
Copyright
©2010
Call Number
KJE7285 .A42 2010
ISBN
9782874552588 (Anthemis)
2874552585 (Anthemis)
9789050958974 (Intersentia)
9050958974 (Intersentia)
2874552585 (Anthemis)
9789050958974 (Intersentia)
9050958974 (Intersentia)
Description
774 pages : forms ; 27 cm
System Control No.
(OCoLC)644653253
Record Appears in
Table of Contents
TITLE I
SUBJECT MATTER AND SCOPE
19
Article 1
19
Article 2
19
Article 3
19
Article 4
20
TITLE II
TERRITORIAL SCOPE
21
Article 5
21
Article 6
21
Article 7
21
Article 8
21
TITLE III
TAXABLE PERSONS
22
Article 9
22
Article 10
22
Article 11
22
Article 12
22
Article 13
22
TITLE IV
TAXABLE TRANSACTIONS
23
ch. 1
Supply of goods
23
Article 14
23
Article 15
23
Article 16
23
Article 17
23
Article 18
24
Article 19
24
ch. 2
Intra-Community acquisition of goods
24
Article 20
24
Article 21
24
Article 22
24
Article 23
24
ch. 3
Supply of services
24
Article 24
24
Article 25
24
Article 26
25
Article 27
25
Article 28
25
Article 29
25
ch. 4
Importation of goods
25
Article 30
25
TITLE V
PLACE OF TAXABLE TRANSACTIONS
26
ch. 1
Place of supply of goods
26
Article 31
26
Article 32
26
Article 33
26
Article 34
26
Article 35
26
Article 36
26
Article 37
26
Article 38
27
Article 39
27
ch. 2
Place of an intra-Community acquisition of goods
27
Article 40
27
Article 41
27
Article 42
27
ch. 3
Place of supply of services [till 31 December 2009]
28
Article 43
28
Article 44
28
Article 45
28
Article 46
28
Article 47
28
Article 48
28
Article 49
28
Article 50
28
Article 51
28
Article 52
28
Article 53
29
Article 54
29
Article 55
29
Article 56
29
Article 57
29
Article 58
29
Article 59
30
ch. 3
Place of supply of services [from 1 January 2010 till 31 December 2010]
30
Article 43
30
Article 44
30
Article 45
30
Article 46
30
Article 47
30
Article 48
30
Article 49
30
Article 50
31
Article 51
31
Article 52
31
Article 53
31
Article 54
31
Article 55
31
Article 56
31
Article 57
31
Article 58
31
Article 59
31
Article 59a
32
Article 59b
32
ch. 3
Place of supply of services [from 1 January 2011 till 31 December 2012]
32
Article 43
32
Article 44
32
Article 45
32
Article 46
33
Article 47
33
Article 48
33
Article 49
33
Article 50
33
Article 51
33
Article 52
33
Article 53
33
Article 54
33
Article 55
33
Article 56
33
Article 57
34
Article 58
34
Article 59
34
Article 59a
34
Article 59b
34
ch. 3
Place of supply of services [1 January 2013 till 31 December 2014]
35
Article 43
35
Article 44
35
Article 45
35
Article 46
35
Article 47
35
Article 48
35
Article 49
35
Article 50
35
Article 51
35
Article 52
35
Article 53
36
Article 54
36
Article 55
36
Article 56
36
Article 57
36
Article 58
36
Article 59
37
Article 59a
37
Article 59b
37
ch. 3
Place of supply of services [from 1 January 2015]
37
Article 43
37
Article 44
37
Article 45
38
Article 46
38
Article 47
38
Article 48
38
Article 49
38
Article 50
38
Article 51
38
Article 52
38
Article 53
38
Article 54
38
Article 55
38
Article 56
39
Article 57
39
Article 58
39
Article 59
39
Article 59a
40
Article 59b
40
ch. 4
Place of importation of goods
40
Article 60
40
Article 61
40
TITLE VI
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
41
ch. 1
General provisions
41
Article 62
41
ch. 2
Supply of goods or services
41
Article 63
41
Article 64
41
Article 65
41
Article 66
41
Article 67
41
ch. 3
Intra-Community acquisition of goods
41
Article 68
41
Article 69
41
ch. 4
Importation of goods
41
Article 70
41
Article 71
41
TITLE VII
TAXABLE AMOUNT
43
ch. 1
Definition
43
Article 72
43
ch. 2
Supply of goods or services
43
Article 73
43
Article 74
43
Article 75
43
Article 76
43
Article 77
43
Article 78
43
Article 79
43
Article 80
43
Article 81
44
Article 82
44
ch. 3
Intra-Community acquisition of goods
44
Article 83
44
Article 84
44
ch. 4
Importation of goods
44
Article 85
44
Article 86
44
Article 87
44
Article 88
44
Article 89
44
ch. 5
Miscellaneous provisions
45
Article 90
45
Article 91
45
Article 92
45
TITLE VIII
RATES
46
ch. 1
Application of rates
46
Article 93
46
Article 94
46
Article 95
46
ch. 2
Structure and level of rates
46
Article 96
46
Article 97
46
Article 98
46
Article 99
46
Article 100
46
Article 101
46
Article 102
46
Article 103
46
Article 104
47
Article 104a
47
Article 105
47
ch. 3
Temporary provisions for particular labour-intensive services
47
Article 106
47
Article 107
47
Article 108
47
ch. 4
Special provisions applying until the adoption of definitive arrangements
47
Article 109
47
Article 110
47
Article 111
47
Article 112
47
Article 113
47
Article 114
48
Article 115
48
Article 116
48
Article 117
48
Article 118
48
Article 119
48
Article 120
48
Article 121
48
Article 122
48
ch. 5
Temporary provisions
48
Article 123
48
Article 124
48
Article 125
48
Article 126
49
Article 127
49
Article 128
49
Article 129
49
Article 130
49
TITLE IX
EXEMPTIONS
50
ch. 1
General provisions
50
Article 131
50
ch. 2
Exemptions for certain activities in the public interest
50
Article 132
50
Article 133
50
Article 134
51
ch. 3
Exemptions for other activities
51
Article 135
51
Article 136
51
Article 137
51
ch. 4
Exemptions for intra-community transactions
52
Article 138
52
Article 139
52
Article 140
52
Article 141
52
Article 142
52
ch. 5
Exemptions on importation
53
Article 143
53
Article 144
54
Article 145
54
ch. 6
Exemptions on exportation
54
Article 146
54
Article 147
54
ch. 7
Exemptions related to international transport
54
Article 148
54
Article 149
55
Article 150
55
ch. 8
Exemptions relating to certain Transactions treated as exports
55
Article 151
55
Article 152
55
ch. 9
Exemptions for the supply of services by intermediaries
55
Article 153
55
ch. 10
Exemptions for transactions relating to international trade
56
Article 154
56
Article 155
56
Article 156
56
Article 157
56
Article 158
56
Article 159
56
Article 160
56
Article 161
56
Article 162
57
Article 163
57
Article 164
57
Article 165
57
Article 166
57
TITLE X
DEDUCTIONS
58
ch. 1
Origin and scope of right of deduction
58
Article 167
58
Article 168
58
Article 168a
58
Article 169
58
Article 170
58
Article 171
58
Article 171a
59
Article 172
59
ch. 2
Proportional deduction
59
Article 173
59
Article 174
59
Article 175
59
ch. 3
Restrictions on the right of deduction
60
Article 176
60
Article 177
60
ch. 4
Rules governing exercise of the right of deduction
60
Article 178
60
Article 179
60
Article 180
60
Article 181
60
Article 182
60
Article 183
60
ch. 5
Adjustment of deductions
60
Article 184
60
Article 185
61
Article 186
61
Article 187
61
Article 188
61
Article 189
61
Article 190
61
Article 191
61
Article 192
61
TITLE XI
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
62
ch. 1
Obligation to pay
62
Article 192a
62
Article 193
62
Article 194
62
Article 195
62
Article 196
62
Article 197
62
Article 198
62
Article 199
62
Article 200
63
Article 201
63
Article 202
63
Article 203
63
Article 204
63
Article 205
63
Article 206
63
Article 207
63
Article 208
64
Article 209
64
Article 210
64
Article 211
64
Article 212
64
ch. 2
Identification
64
Article 213
64
Article 214
64
Article 215
64
Article 216
64
ch. 3
Invoicing
65
Article 217
65
Article 218
65
Article 219
65
Article 220
65
Article 221
65
Article 222
65
Article 223
65
Article 224
65
Article 225
65
Article 226
65
Article 227
66
Article 228
66
Article 229
66
Article 230
66
Article 231
66
Article 232
66
Article 233
66
Article 234
67
Article 235
67
Article 236
67
Article 237
67
Article 238
67
Article 239
67
Article 240
67
ch. 4
Accounting
67
Article 241
67
Article 242
67
Article 243
67
Article 244
67
Article 245
68
Article 246
68
Article 247
68
Article 248
68
Article 249
68
ch. 5
Returns
68
Article 250
68
Article 251
68
Article 252
69
Article 253
69
Article 254
69
Article 255
69
Article 256
69
Article 257
69
Article 258
69
Article 259
69
Article 260
69
Article 261
69
ch. 6
Recapitulative statements
69
Article 262
69
Article 263
69
Article 264
70
Article 265
70
Article 266
70
Article 267
71
Article 268
71
Article 269
71
Article 270
71
Article 271
71
ch. 7
Miscellaneous provisions
71
Article 272
71
Article 273
71
ch. 8
Obligations relating to certain importations and exportations
71
Article 274
71
Article 275
72
Article 276
72
Article 277
72
Article 278
72
Article 279
72
Article 280
72
TITLE XII
SPECIAL SCHEMES
73
ch. 1
Special scheme for small enterprises
73
Article 281
73
Article 282
73
Article 283
73
Article 284
73
Article 285
73
Article 286
73
Article 287
73
Article 288
74
Article 289
74
Article 290
74
Article 291
74
Article 292
74
Article 293
74
Article 294
74
ch. 2
Common flat-rate scheme for farmers
74
Article 295
74
Article 296
74
Article 297
75
Article 298
75
Article 299
75
Article 300
75
Article 301
75
Article 302
75
Article 303
75
Article 304
75
Article 305
75
ch. 3
Special scheme for travel agents
76
Article 306
76
Article 307
76
Article 308
76
Article 309
76
Article 310
76
ch. 4
Special arrangements for second-hand goods, works of art, collectors' items and antiques
76
Article 311
76
Article 312
76
Article 313
77
Article 314
77
Article 315
77
Article 316
77
Article 317
77
Article 318
77
Article 319
77
Article 320
77
Article 321
78
Article 322
78
Article 323
78
Article 324
78
Article 325
78
Article 326
78
Article 327
78
Article 328
78
Article 329
78
Article 330
78
Article 331
78
Article 332
79
Article 333
79
Article 334
79
Article 335
79
Article 336
79
Article 337
79
Article 338
79
Article 339
79
Article 340
79
Article 341
79
Article 342
80
Article 343
80
ch. 5
Special scheme for investment gold
80
Article 344
80
Article 345
80
Article 346
80
Article 347
80
Article 348
80
Article 349
80
Article 350
80
Article 351
80
Article 352
80
Article 353
80
Article 354
81
Article 355
81
Article 356
81
ch. 6
Special scheme for non-established taxable persons supplying electronic services to non-taxable persons [till 31 December 2014]
81
Article 357
81
Article 358
81
Article 359
81
Article 360
81
Article 361
82
Article 362
82
Article 363
82
Article 364
82
Article 365
82
Article 366
82
Article 367
82
Article 368
82
Article 369
82
ch. 6
Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons [from 1 January 2015]
82
Article 357
82
Article 358
83
Article 358a
83
Article 359
83
Article 360
83
Article 361
83
Article 362
83
Article 363
83
Article 364
84
Article 365
84
Article 366
84
Article 367
84
Article 368
84
Article 369
84
Article 369a
84
Article 369b
85
Article 369c
85
Article 369d
85
Article 369e
85
Article 369f
85
Article 369g
85
Article 369h
85
Article 369i
85
Article 369j
85
Article 369k
86
TITLE XIII
DEROGATIONS
87
ch. 1
Derogations applying until the adoption of definitive arrangements
87
Article 370
87
Article 371
87
Article 372
87
Article 373
87
Article 374
87
Article 375
87
Article 376
87
Article 377
87
Article 378
87
Article 379
87
Article 380
87
Article 381
87
Article 382
87
Article 383
88
Article 384
88
Article 385
88
Article 386
88
Article 387
88
Article 388
88
Article 389
88
Article 390
88
Article 390a
88
Article 390b
88
Article 391
88
Article 392
89
Article 393
89
ch. 2
Derogations subject to authorisation
89
Article 394
89
Article 395
89
Article 396
89
TITLE XIV
MISCELLANEOUS
90
ch. 1
Implementing measures
90
Article 397
90
ch. 2
VAT Committee
90
Article 398
90
ch. 3
Conversion rates
90
Article 399
90
Article 400
90
ch. 4
Other taxes, duties and charges
90
Article 401
90
TITLE XV
FINAL PROVISIONS
91
ch. 1
Transitional arrangements for the taxation of trade between Member States
91
Article 402
91
Article 403
91
Article 404
91
ch. 2
Transitional measures applicable in the context of accession to the European Union
91
Article 405
91
Article 406
91
Article 407
91
Article 408
91
Article 409
92
Article 410
92
ch. 3
Transposition and entry into force
92
Article 411
92
Article 412
92
Article 413
92
Article 414
92
Annex I
List Of The Activities Referred To In The Third Subparagraph Of Article 13(1)
93
Annex II
Indicative List Of The Electronically Supplied Services Referred To In Article 58 And Point (K) Of The First Paragraph Of Article 59
93
Annex II
Indicative List Of The Electronically Supplied Services Referred To In Point (C) Of The First Paragraph Of Article 58
93
Annex III
List Of Supplies Of Goods And Services To Which The Reduced Rates Referred To In Article 98 May Be Applied
93
Annex IV
List Of The Services Referred To In Article 106
94
Annex V
Categories Of Goods Covered By Warehousing Arrangements Other Than Customs Warehousing As Provided For Under Article 160(2)
94
Annex VI
List Of Supplies Of Goods And Services As Referred To In Point (D) Of Article 199(1)
95
Annex VII
List Of The Agricultural Production Activities Referred To In Point (4) Of Article 295(1)
95
Annex VIII
Indicative List Of The Agricultural Services Referred To In Point (5) Of Article 295(1)
95
Annex IX
Works Of Art, Collectors' Items And Antiques, As Referred To In Points (2), (3) And (4) Of Article 311(1)
95
Annex X
List Of Transactions Covered By The Derogations Referred To In Articles 370 And 371 And Articles 375 To 390B
96
Annex XI
97
Annex XII
Correlation Table
98