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Memento VAT and International Trade

Memento VAT and International Trade
Páginas: 632
ISBN: 978-84-18647-70-3

  • 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.
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SUMARIO

General Plan

CHAPTER 1. Introduction

CHAPTER 2. Place of supply of goods

CHAPTER 3. Imports-Exports

CHAPTER 4. B2B intra-Community acquisitions and supplies of goods

CHAPTER 5. International trade of services
CHAPTER 6. B2C E-commerce

CHAPTER 7. VAT and Brexit

CHAPTER 8. Related topics

Table of concepts

 


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