VAT for economists. A Guide for Businesses Operating Cross-Border. 2nd edition
Aantal Pagina's: 138
Status: Verschenen - bestelbaar - leverbaar
Prijs: € 29,00
Uitgever : Maklu-Uitgevers nv
|Over het boek:
VAT is characterized by a set of very technical rules that are difficult
to fathom for non-lawyers. However, economists are interested
in the functioning of the VAT system in their analysis of trade
This book provides a clear overview of the VAT-system in the EU.
The focus lies on explaining the VAT consequences of economic
transactions. The right of deduction has been referred to as
the “cornerstone” of the VAT system, through the relationship between
input and output one can even speak about the heart of
the VAT system. The invoice which complies with the rules (possession
of a correct invoice) is the “ticket of admission” to the right
to deduct. The deduction system is meant to relieve the trader of
the burden of the VAT payable or paid in the course of all his economic
activities, provided these are subject to VAT.
The approach is very practical. The VAT system is explained by
means of examples, drawings and overview diagrams.
Authors have to make choices. By separating essentials from
side-issues we managed to write a book which contains the essence
Over de auteur(s):
Stefan Ruysschaert works as an advisor at the FPS Finance
in Belgium and is Professor of VAT at Ghent University. He is a
(guest) lecturer for academic scholars as well as for tax practitioners.
He has written many books on VAT and numerous articles for
fiscal periodicals and is a member of several committees of fiscal
books and periodicals. He is regularly invited to speak on indirect
taxation at conferences and seminars.