Taxable and non-taxable transactions

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

Abstract

Overview, critical analysis and commentary to recent (2016) CJEU case law in the field of VAT relating to the taxability of transactions
Original languageEnglish
Title of host publicationCJEU recent developments in value added tax 2016
EditorsMichael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Donato Raponi
Place of PublicationVienna
PublisherLinde Verlag
ChapterIV
Pages209-240
Number of pages32
ISBN (Electronic)9783709408766
ISBN (Print)9783707336986
Publication statusPublished - 24 Jan 2017

Publication series

NameSeries on International Tax Law

Fingerprint

case law
transaction

Keywords

  • VAT
  • taxable supply
  • taxable transaction
  • Bastova
  • WebMindLicences
  • Bookit
  • Discounts

Cite this

van Kesteren, H. (2017). Taxable and non-taxable transactions. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, & D. R. (Eds.), CJEU recent developments in value added tax 2016 (pp. 209-240). (Series on International Tax Law). Vienna: Linde Verlag.
van Kesteren, Herman. / Taxable and non-taxable transactions. CJEU recent developments in value added tax 2016. editor / Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Donato Raponi. Vienna : Linde Verlag, 2017. pp. 209-240 (Series on International Tax Law).
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van Kesteren, H 2017, Taxable and non-taxable transactions. in M Lang, P Pistone, A Rust, J Schuch, C Staringer & DR (eds), CJEU recent developments in value added tax 2016. Series on International Tax Law, Linde Verlag, Vienna, pp. 209-240.

Taxable and non-taxable transactions. / van Kesteren, Herman.

CJEU recent developments in value added tax 2016. ed. / Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Donato Raponi. Vienna : Linde Verlag, 2017. p. 209-240 (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

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van Kesteren H. Taxable and non-taxable transactions. In Lang M, Pistone P, Rust A, Schuch J, Staringer C, DR, editors, CJEU recent developments in value added tax 2016. Vienna: Linde Verlag. 2017. p. 209-240. (Series on International Tax Law).