Taxable supplies and their consideration in European VAT : with selected examples of the digital economy

Taxable supplies and their consideration in European VAT : with selected examples of the digital economy / Jasmin Kollmann.

This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy.

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Bibliographic Details
Main Author: Kollmann, Jasmin, 1990-
Format: eBook
Language:English
Published: Amsterdam : IBFD Publications BV, 2019.
Series:Doctoral series ; v. 46.
Subjects:
Value-added tax > Law and legislation > European Union countries.
Electronic commerce > European Union countries.
Electronic commerce
Value-added tax > Law and legislation
European Union countries
Online Access:Click for online access
Table of Contents:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • Abbreviations
  • Chapter 1: Introduction
  • 1.1. Research questions and methodology
  • 1.1.1. Research objectives and structure
  • 1.1.2. Methodology
  • 1.2. The digital economy
  • Challenges ahead for VAT?
  • 1.2.1. Functioning and impact of the digital economy
  • 1.2.2. Legislative approach to covering the digital economy
  • Chapter 2: The European Value Added Tax System
  • 2.1. Development
  • 2.2. Aim and purpose of VAT
  • 2.2.1. VAT as a tax on transactions or as tax on consumption?
  • 2.2.2. VAT and the neutrality principle
  • 2.2.3. VAT as a tax on value added
  • 2.2.4. VAT as a tax on expenditure for consumption
  • 2.3. Requirements for the performance of taxable supplies
  • 2.3.1. Taxable person
  • 2.3.1.1. Any person
  • 2.3.1.2. Independence
  • 2.3.2. Economic activities
  • Chapter 3: Taxable Supplies According to Article 2 of the VAT Directive
  • 3.1. The importance of defining taxable supplies
  • 3.2. Distinction between supply of goods and services
  • 3.2.1. Supply of goods
  • 3.2.1.1. Goods
  • 3.2.1.2. Transfer of the right to dispose of tangible property as owner
  • 3.2.1.2.1. Right to dispose
  • 3.2.1.2.2. Transfer of the right to dispose
  • 3.2.2. Supply of services
  • 3.2.2.1. Distinct or composite supply?
  • 3.3. Characteristics of supplies
  • 3.3.1. Content of supplies
  • 3.3.1.1. Introductory example
  • 3.3.1.2. Consumable benefit
  • 3.3.1.3. Identifiable customer
  • 3.3.1.4. Common interest
  • 3.3.1.5. Unlawful supplies
  • 3.3.2. Purpose of the supply
  • Chapter 4: For Consideration
  • 4.1. Characteristics of consideration for supplies
  • 4.1.1. Content of consideration
  • 4.1.1.1. Consideration in money
  • 4.1.1.1.1. Consideration actually received
  • 4.1.1.1.2. Symbolic amount of consideration
  • 4.1.1.1.3. Non-consideration
  • 4.1.1.2. Consideration in kind
  • 4.1.2. Value of the consideration
  • 4.1.2.1. Subjective value of the consideration
  • 4.1.2.2. Open market value
  • 4.2. Connecting supply and consideration
  • 4.2.1. Legal relationship
  • 4.2.1.1. Aim of the legal relationship
  • 4.2.1.1.1. Specification of the supply
  • 4.2.1.1.2. Specification of supplier and consumer
  • 4.2.1.2. Reciprocity
  • 4.2.1.3. Legal nature of the legal relationship
  • 4.2.2. Direct link between supply and consideration
  • 4.2.2.1. Criteria for assessing whether there is a direct link
  • 4.2.2.1.1. General criteria
  • 4.2.2.1.2. The relevant perspective for determining the direct link
  • 4.2.2.2. Willingness to perform and receive a supply expressed as the direct link
  • 4.2.2.2.1. Willingness to perform a supply
  • 4.2.2.2.2. Willingness to receive a supply
  • 4.3. Payments that do not constitute a consideration
  • 4.3.1. Compensatory damages
  • 4.3.2. Donations
  • 4.4. Membership fees and subscription fees
  • 4.4.1. Payment of a consideration for which type of consumable benefit?

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