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  • Series: Elgar Tax Law and Practice series x
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KPE Lasok QC

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KPE Lasok QC

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KPE Lasok QC

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KPE Lasok QC

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KPE Lasok QC

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KPE Lasok QC

This chapter summarises the structure of VAT and its role within the EU. The component parts of VAT are separately identified and commented on as a precursor to the more detailed explanations given later in this work. The prohibition of domestic turnover taxes is analysed. The legislative origins of VAT and how the EU VAT legislation has evolved over the years are summarised and considered.

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KPE Lasok QC

This chapter summarises the function and effect of EU regulations, decisions and directives and analyses the different rights and obligations flowing from EU VAT Directives, including the principle of direct effect. The chapter examines the concepts of evasion, avoidance and abuse; and covers the interpretation of VAT legislation and the principles of EU law that apply in the context of VAT.

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KPE Lasok QC

This chapter considers the geographical scope of the harmonised system of VAT and outlines its material scope.

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KPE Lasok QC

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KPE Lasok QC

This chapter considers the definition of a taxable person and the grouping of different persons into a single taxable person. It covers the exceptions to, and derogations from, the definition of taxable person and the position of bodies governed by public law. The commencement and cessation of status as a taxable person are considered, as is the concept of a taxable person acting as such and otherwise than as a taxable person.