110,78 €
123,09 €
-10% with code: EXTRA
Vat and Financial Services
110,78 € 
- We will send in 10–14 business days.
VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption. Since the third edition, there have been signi…
123.09
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- Author: Mark Chesham
- Publisher: Spiramus Press
- ISBN-10: 1913507270
- ISBN-13: 9781913507275
- Format: 15.5 x 23.5 x 1.5 cm, minkšti viršeliai
- Language: English
- SAVE -10% with code: EXTRA
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Description
VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption. Since the third edition, there have been significant developments, including (most obviously) Brexit. The key VAT change is that EU legislation is no longer primary legislation (although many EU VAT principles, obligations, and rights have been 'retained') and ECJ court decisions are, in general, no longer binding although 'a court or tribunal may have regard to anything done on or after exit day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal' (European Union (Withdrawal) Act, 2018 s6(2)). Specific changes include to the VAT (Specified Supplies) Order 1999, and to the status of Cost Sharing Groups.EXTRA 10 % discount with code: EXTRA
110,78 €
123,09 €
We will send in 10–14 business days.
The promotion ends in 22d.23:17:52
The discount code is valid when purchasing from 10 €. Discounts do not stack.
- Author: Mark Chesham
- Publisher: Spiramus Press
- ISBN-10: 1913507270
- ISBN-13: 9781913507275
- Format: 15.5 x 23.5 x 1.5 cm, minkšti viršeliai
- Language: English English
VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption. Since the third edition, there have been significant developments, including (most obviously) Brexit. The key VAT change is that EU legislation is no longer primary legislation (although many EU VAT principles, obligations, and rights have been 'retained') and ECJ court decisions are, in general, no longer binding although 'a court or tribunal may have regard to anything done on or after exit day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal' (European Union (Withdrawal) Act, 2018 s6(2)). Specific changes include to the VAT (Specified Supplies) Order 1999, and to the status of Cost Sharing Groups.
Reviews