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EBOOK
Author Kollmann, Jasmin, 1990-
Title Taxable supplies and their consideration in European VAT : with selected examples of the digital economy / Jasmin Kollmann.
Imprint Amsterdam : IBFD Publications BV, 2019.

Author Kollmann, Jasmin, 1990-
Series IBFD doctoral series ; v. 46
Doctoral series ; v. 46.
Subject Value-added tax -- Law and legislation -- European Union countries.
Electronic commerce -- European Union countries.
Description 1 online resource
Contents Cover -- IBFD Doctoral Series -- Title -- Copyright -- Abbreviations -- Chapter 1: Introduction -- 1.1. Research questions and methodology -- 1.1.1. Research objectives and structure -- 1.1.2. Methodology -- 1.2. The digital economy -- Challenges ahead for VAT? -- 1.2.1. Functioning and impact of the digital economy -- 1.2.2. Legislative approach to covering the digital economy -- Chapter 2: The European Value Added Tax System -- 2.1. Development -- 2.2. Aim and purpose of VAT -- 2.2.1. VAT as a tax on transactions or as tax on consumption? -- 2.2.2. VAT and the neutrality principle
2.2.3. VAT as a tax on value added -- 2.2.4. VAT as a tax on expenditure for consumption -- 2.3. Requirements for the performance of taxable supplies -- 2.3.1. Taxable person -- 2.3.1.1. Any person -- 2.3.1.2. Independence -- 2.3.2. Economic activities -- Chapter 3: Taxable Supplies According to Article 2 of the VAT Directive -- 3.1. The importance of defining taxable supplies -- 3.2. Distinction between supply of goods and services -- 3.2.1. Supply of goods -- 3.2.1.1. Goods -- 3.2.1.2. Transfer of the right to dispose of tangible property as owner -- 3.2.1.2.1. Right to dispose
3.2.1.2.2. Transfer of the right to dispose -- 3.2.2. Supply of services -- 3.2.2.1. Distinct or composite supply? -- 3.3. Characteristics of supplies -- 3.3.1. Content of supplies -- 3.3.1.1. Introductory example -- 3.3.1.2. Consumable benefit -- 3.3.1.3. Identifiable customer -- 3.3.1.4. Common interest -- 3.3.1.5. Unlawful supplies -- 3.3.2. Purpose of the supply -- Chapter 4: For Consideration -- 4.1. Characteristics of consideration for supplies -- 4.1.1. Content of consideration -- 4.1.1.1. Consideration in money -- 4.1.1.1.1. Consideration actually received
4.1.1.1.2. Symbolic amount of consideration -- 4.1.1.1.3. Non-consideration -- 4.1.1.2. Consideration in kind -- 4.1.2. Value of the consideration -- 4.1.2.1. Subjective value of the consideration -- 4.1.2.2. Open market value -- 4.2. Connecting supply and consideration -- 4.2.1. Legal relationship -- 4.2.1.1. Aim of the legal relationship -- 4.2.1.1.1. Specification of the supply -- 4.2.1.1.2. Specification of supplier and consumer -- 4.2.1.2. Reciprocity -- 4.2.1.3. Legal nature of the legal relationship -- 4.2.2. Direct link between supply and consideration
4.2.2.1. Criteria for assessing whether there is a direct link -- 4.2.2.1.1. General criteria -- 4.2.2.1.2. The relevant perspective for determining the direct link -- 4.2.2.2. Willingness to perform and receive a supply expressed as the direct link -- 4.2.2.2.1. Willingness to perform a supply -- 4.2.2.2.2. Willingness to receive a supply -- 4.3. Payments that do not constitute a consideration -- 4.3.1. Compensatory damages -- 4.3.2. Donations -- 4.4. Membership fees and subscription fees -- 4.4.1. Payment of a consideration for which type of consumable benefit?
Summary This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy.
ISBN 9789087224981 (electronic bk.)
9087224982 (electronic bk.)
9087225008
9789087225001
OCLC # 1096469402
Additional Format Print version: 9087225008 9789087225001 (OCoLC)1089882699



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