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基本説明
Contains concise summaries of more than 3,500 essential court and VAT tribunal decisions dating from 1973 to 1st January 2008.
Full Description
"VAT Cases 2008" is a concise, portable single-volume publication which contains concise summaries of more than 3,500 essential court and VAT Tribunal decisions, from 1973 to 1 January 2008, relevant to current legislation. This new edition includes an introductory survey discussing the leading decisions reached in 2007. The coverage of European Community Law has been expanded with a new chapter on EC Directive 2006/112/EC, which came into force on 1 January 2007, and a new section on the principle of 'abuse', bringing together the leading cases on this subject. Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
Contents
"1. Agents; 2. Appeals; 3. Assessment; 4. Bad Debts; 5. Books, Etc. 6. Buildings and Land; 7. Business; 8. Business Entertainment; 9. Capital Goods Scheme; 10. Cash Accounting Scheme; 11. Charities; 12. Clothing and Footwear; 13. Clubs, Associations and Organisations; 14. Collection and Enforcement; 15. Construction of Buildings, Etc. 16. Death; 17. Default Interest; 18. Default Surcharge; 19. Drugs, Medicines, Aids for the Handicapped, Etc. 20. Education; 21. European Community Law; 22. European Community: Single Market; 23. Exemptions: Miscellaneous (Vata 1994, Sch 9); 24. Exports; 25. Farming (Vata 1994, S 54); 26. Finance; 27. Flat-Rate Scheme (Vata 1994, S 26b); 28. Food; 29. Fuel and Power; 30. Gold; 31. Groups of Companies; 32. Health and Welfare; 33. Human Rights; 34. Imports; 35. Input Tax; 36. Insolvency; 37. Insurance; 38. International Services; 39. Invoices and Credit Notes; 40. Land;41. Local Authorities And Statutory Bodies; 42. Management Services;43. Motor Cars; 44. Overseas Traders; 45. Partial Exemption; 46. Partnership; 47. Payment of Tax; 48. Penalties: Criminal Offences;49. Penalties: Evasion of Tax; 50. Penalties: Failure to Notify, Etc.51. Penalties: Misdeclaration; 52. Penalties: Regulatory Provisions;53. Pension Funds; 54. Protected Buildings; 55. Reduced-Rate Supplies: Miscellaneous (Vata 1994, Sch 7a); 56. Registration; 57. Retailers' Special Schemes; 58. Returns; 59. Second-Hand Goods; 60. Self-Supply; 61. Supply; 62. Tour Operators and Travel Agents;63. Trade Unions, Professional and Public Interest Bodies; 64. Transfers of Going Concerns; 65. Transport; 66. Valuation; 67. Warehoused Goods and Free Zones; 68. Zero-Rating: Miscellaneous (Vata 1994, Sch 8); Table of Cases; Table of Statutes; Table of Statutory Instruments; Table of European Community Directives; Index."