Memento VAT and International Trade

Páginas: 500 aprox.
Aparición: 20/09/2021
ISBN: 978-84-18647-70-3

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A necessary book that covers all the VAT implications of international trade with the depth and clarity that the latest title from Lefebvre offers.
This masterpiece explains with detail the VAT consequences of transactions with origin or destination outside the EU, with special focus on VAT on imports and intra-community supplies of products.
Another chapter out of this book is the Brexit. The main doubts and confusion surrounding the unprecedented breakout of one Member State from the EU are dispelled.
The recent VAT legislation introduced last July 2021, on sales through online marketplaces are also explained step by step.
All the chapters follow the same scheme, explaining the applicable provisions, corresponding ECJ case law and examples and diagrams to illustrate the main points and leave the reader with a clear cut view of the solutions to the main problems affecting international trade.

Papel

-10%

~~78,00 €~~ 70,20 €

Oferta suscripción en prepublicación

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Sumario

Chapter 1. Introduction

Chapter 2. Place of the supplies of goods

Chapter 3. Imports and exports

Section 1. Imports
Section 2. Exports
Section 3. Special regimes related to the international commerce
Section 4. International transport related transactions

Chapter 4. Intracommunity trade of goods

Section 1. Common transactions
Section 2. Complex transactions
Chapter 5. International trade of services
Section 1. General comments
Section 2. General rules for the place of supply of services
Section 3. Special rules for the place of supply of services
Section 4. Use and enjoyment rule
Section 5. Non-Union OSS for supplies of services

Chapter 6. VAT and marketplaces

Section 1. Introduction
Section 2. Distance selling within the EU
Section 3. Distance sales of imported goods from outside the EU
Section 4. General overview of sales through online marketplaces

Chapter 7. VAT and Brexit

Section 1. Imports and exports
Section 2. Supplies of goods without exit outside de EU territory
Section 3. Supplies of services
Section 4. Distance sales
Section 5. Other topics

Chapter 8. Related topics

Section 1. Reverse charge
Section 2. Non-established taxable refunds
Section 3. Formal obligations

Ventajas

A clarifying work with examples and diagrams to provide the reader the solutions to the main problems of international trade.
The most important modifications and the recent VAT legislation introduced last July 2021 are analyzed.
Any tax practitioner, finance expert, supply chain director and lawyer can benefit from getting acquainted with the complex VAT issues revolving around international trade.
A book that incorporates the Memento system, which allows quick access to the solution thanks to its alphabetical table and the numbers in the margin of each paragraph.

Autores

Fancisco Javier Sánchez Gallardo
Economist, Tax Auditor at the Spanish Finance Ministry and author of ¨ECJ VAT Case”, reference on the field and widely used by top Tax firms in Europe

Gorka Echevarria Zubeldia
Global Head of VAT in a Multinational Company, headquartered in Switzerland. Member of the Editorial board of the International VAT Monitor and of the EMEA Board of Directors of the Tax Executives Institute.

Condiciones

Condiciones del precio especial en prepublicación:

Envío Prioritario de tu Memento en cuanto se publique.
Comodidad: con cada nueva edición renovaremos automáticamente tu suscripción avisándote con suficiente antelación para que puedas interrumpirla o aumentarla en cualquier momento.
10% de descuento sobre el precio de la nueva edición del Memento en papel. Precio especial válido hasta la fecha de publicación. Para poder beneficiarte del precio especial, deberás abonar tu pedido antes de la entrega de la obra.