The Place of Supply in European VAT is an ordered, comprehensive survey of rules and practice regarding taxable transactions in European value added tax (VAT). Relevant theories and principles are addressed first, in particular the avoidance of double taxation or the absence of taxation in the field of VAT, as well as the territoriality, destination, benefit, and equality principles. Subsequent chapters analyse the rules relating to the place of taxable transactions regarding supply of goods, supply of services, and intra Community acquisitions, including simplification measures for...

Involvement in trade or the study of trade requires an understanding of the applicable rules and the ability to access them. When the rules become increasingly detailed and complex, however, understanding and access prove difficult. Community Customs Law brings together, in a single resource, a detailed description of the rules in force, with references to case law, preparatory texts, commentaries, and memoranda. This guide is based on the Community Customs Code (the Code'), which contains 253 Articles, accompanied by an implementing code of more than 900 Articles, 100 Annexes, and a...