ECJ - Recent Developments in Value Added Tax
Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal framework as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the European Court of Justice.
This book offers a thorough analysis but also keeps track of the ongoing developments in this area . It analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have given their input and helped to put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
ECJ - Recent Developments in Value Added Tax
List of Authors
Niall Campbell is an Indirect Tax Partner and Head of Innovation with KPMG in Ireland. Niall is also former Head of KPMG's Global Indirect Tax Services practice. Niall has served on the Chartered Accountant's Ireland Taxation Committee, the VAT practitioners/Irish Revenue Commissioners liaison committee and the Indirect Tax Committee of FEE, the pan-European accounting body. He is a member VAT Expert Group of the European Commission
Michael Conlon QC
Michael Conlon QC is currently Head of Indirect Tax at Hogan Lovells International LLP. His career has included government legal service, professional firms and practice at the Revenue Law Bar. He is President of the VAT Practitioners Group and a Fellow of the Chartered Institute of Taxation.
Ad van Doesum
Ad van Doesum is professor of Value Added Tax at Maastricht University and Senior Tax Adviser with PwC in Amsterdam. He is appointed as a judge in the District Court The Hague.
Thomas Ecker is Deputy Head of the VAT Unit in the Austrian Federal Ministry of Finance. He is, inter alia, delegate to the EU Council Working Groups, EU VAT Committee, and OECD Working Party 9 on consumption taxes, and its Technical Advisory Group. He was previously a research associate at the Institute for Austrian and International Tax Law at WU where he still lectures. He is editor of books and a commentary as well as author in the field of VAT and international tax law and has inter alia written the award winning book 'A VAT/GST Model Convention' (IFA Maurice Lauré Prize 2012).
Joachim Englisch holds a chair in tax law and public law at Münster University and has published and lectured extensively on VAT topics. He is a founder and the general editor of the World Journal of VAT/GST Law, appointed counsel to the OECD WP 9 (consumption taxes) and to the EU Commission (VAT expert group), and vice president of the German VAT Forum.
Oskar Henkow is an associate professor at Lund University, a teacher and researcher in EU law and indirect taxes, who has published extensively on EU and international VAT/GST issues in particular. He is the Programme Director of the Master Programme in European and International Tax Law at Lund University, an alternate member of the VAT Expert Group, advisor on VAT to the World Bank and has extensive practical experience as a tax advisor.
Arthur Kerrigan graduated from Trinity College with BBS and MA degrees. He has spent most of his working career with the European Commission and currently heads up the sector responsible for VAT on international services. He also represents the Commission in the OECD's work on consumption taxes. He has published a number of articles on VAT issues, most notably dealing with financial services. A forthcoming book on 'Taxing Banks Fairly' which will be published by Birmingham University later this year includes a chapter setting out his thoughts on the feasibility of applying VAT to financial services.
Herman van Kesteren
Herman W.M. van Kesteren is an Indirect Taxes Partner at PwC based in Amsterdam and is responsible for knowledge management and litigation in the field of VAT. He is a professor of indirect taxation at Tilburg University and a judge in the Hertogenbosch Court of Appeals and in the Gravenhage Court of First Instance.
Eleonor Kristoffersson is full professor in tax law at Örebro University, Sweden. She is also a visiting professor in tax law at Gävle University, Sweden, and visiting professor in tax and private law at Salzburg University in Austria. She is the president of the Institute for VAT Research at Stockholm University as well as a member of the Better Regulation