Tolley's VAT Cases 2013 is a single-volume publication which contains concise summaries of more than 4,000 essential court and VAT Tribunal decisions, from 1973 to 1 January 2013, relevant to current legislation.
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.
The new edition contains a revised introductory survey discussing leading decisions reached in 2012, an expanded chapter on input tax with summaries of the 2012 decisions concerning circular transactions and ‘carousel fraud’ and an updated chapter on education, which now includes a section on examination services.
VAT in the EU offers a country by country guide on all 27 EU member states. Each country has its own system with rules and regulations varying widely between different countries and jurisdictions. Businesses, especially those operating internationally, need practical strategies to help confront the growing challenges of complying with and managing indirect taxes. Each chapter addresses the main considerations for the international tax professional impacting VAT in a given country.