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351.713*22 <492> --- 351.713*22 <492> Btw--Nederland --- Btw--Nederland --- Tax law --- Netherlands

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Value-added tax --- marche unique --- tva --- eenheidsmarkt --- btw

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As the OECD puts it, the digital economy is increasingly becoming the economy itself. Since this new economy comes with challenges for tax policymakers, the OECD published the consultation document “Addressing the tax challenges of the digitalisation of the economy”, which outlines different policy options to address these challenges. In June 2018, the Amsterdam Centre for Tax Law and IBFD hosted a two-day conference, where speakers from all over the world shared their views on these various options for taxing the digital economy.This book contains the papers written in connection with this conference. It summarizes the insights from the conference and discusses recent policy developments on the taxation of the digital economy. Different aspects of the taxation of the digital economy, from value creation to significant digital presence to the digital services tax, are addressed by renowned academics and distinguished scholars.In offering insight into all the different aspects of the taxation of the digital economy, this book aims to provide an overview of the (consequences of) various tax policy options to address the digital economy. In particular, it is hoped that it contributes to the discussion on resolving the tax challenges arising from the digitalization of the economy.

europe --- digitale economie --- waardecreatie --- wto --- btw --- blockchain --- europa --- économie numérique --- création de valeur --- omc --- tva

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Fundamentals of EU VAT Law aims at providing a deep insight into the systematics, the functioning and the principles of the European Value Added Tax (VAT) system. VAT is responsible for generating approximately EUR 903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice.

omzetbelasting --- btw --- droit communautaire europeen --- taxe de transaction --- tva --- europees gemeenschapsrecht --- Value-added tax --- Omzetbelasting. --- BTW. --- Europees recht. --- Law and legislation --- EU-landen. --- Value-added tax - Law and legislation - European Union countries

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tva --- indirecte belastingen --- fiscalite europeenne --- jurisprudence --- wetgeving --- europees gemeenschapsrecht --- btw --- impots indirects --- europese fiscaliteit --- rechtspraak --- legislation --- droit communautaire europeen