VAT for Economists – A Guide for Businesses Operating Cross-Border (4th, revised edition)
€ 36,00
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 transactions.
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 of VAT.
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.
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 of VAT.
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.
VAT for Economists – A Guide for Businesses Operating Cross-Border (4th, revised edition)
€ 36,00
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 transactions.
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 of VAT.
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.
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 of VAT.
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.
RIDP2016Vol87/issue1 – The Protection of the environment through criminal Law
€ 70,00
Continuing the AIDP’s tradition in examining how to improve the protection of the environment through criminal law, this volume addresses various challenges and scientific concerns in relation to environmental crime. It touches upon a range of topics, from biodiversity to corporate criminal liability to jurisdictional or prosecutorial problems, and explores multiple national and regional enforcement systems, drawing from best practices.
It brings together key proceedings of the Second AIDP World Conference on the Protection of the Environment through Criminal Law (Bucharest, May 18-20, 2016) organised by the International Association of Penal Law (AIDP) in collaboration with the Romanian Association of Penal Sciences, the Legal Research Institute of the Romanian Academy of Sciences and the Ecological University of Bucharest.
José Luis de La Cuesta is honorary president of the AIDP and director of the Basque Institute of Criminology (University of the Basque Country, Spain).
Ligeia Quackelbeen is the editorial secretary of the RIDP and academic assistant (PhD researcher) at the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
Nina Peršak is an editor in the RIDP Editorial Board and a professor at Ghent University, Department of Criminology, Criminal Law and Social Law (IRCP).
Gert Vermeulen is editor-in-chief of the RIDP, general director of publications of the AIDP, president of the Belgium-Luxembourg Union for Criminal Law and professor of (European and international) criminal law and director of the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
It brings together key proceedings of the Second AIDP World Conference on the Protection of the Environment through Criminal Law (Bucharest, May 18-20, 2016) organised by the International Association of Penal Law (AIDP) in collaboration with the Romanian Association of Penal Sciences, the Legal Research Institute of the Romanian Academy of Sciences and the Ecological University of Bucharest.
José Luis de La Cuesta is honorary president of the AIDP and director of the Basque Institute of Criminology (University of the Basque Country, Spain).
Ligeia Quackelbeen is the editorial secretary of the RIDP and academic assistant (PhD researcher) at the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
Nina Peršak is an editor in the RIDP Editorial Board and a professor at Ghent University, Department of Criminology, Criminal Law and Social Law (IRCP).
Gert Vermeulen is editor-in-chief of the RIDP, general director of publications of the AIDP, president of the Belgium-Luxembourg Union for Criminal Law and professor of (European and international) criminal law and director of the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
RIDP2016Vol87/issue1 – The Protection of the environment through criminal Law
€ 70,00
Continuing the AIDP’s tradition in examining how to improve the protection of the environment through criminal law, this volume addresses various challenges and scientific concerns in relation to environmental crime. It touches upon a range of topics, from biodiversity to corporate criminal liability to jurisdictional or prosecutorial problems, and explores multiple national and regional enforcement systems, drawing from best practices.
It brings together key proceedings of the Second AIDP World Conference on the Protection of the Environment through Criminal Law (Bucharest, May 18-20, 2016) organised by the International Association of Penal Law (AIDP) in collaboration with the Romanian Association of Penal Sciences, the Legal Research Institute of the Romanian Academy of Sciences and the Ecological University of Bucharest.
José Luis de La Cuesta is honorary president of the AIDP and director of the Basque Institute of Criminology (University of the Basque Country, Spain).
Ligeia Quackelbeen is the editorial secretary of the RIDP and academic assistant (PhD researcher) at the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
Nina Peršak is an editor in the RIDP Editorial Board and a professor at Ghent University, Department of Criminology, Criminal Law and Social Law (IRCP).
Gert Vermeulen is editor-in-chief of the RIDP, general director of publications of the AIDP, president of the Belgium-Luxembourg Union for Criminal Law and professor of (European and international) criminal law and director of the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
It brings together key proceedings of the Second AIDP World Conference on the Protection of the Environment through Criminal Law (Bucharest, May 18-20, 2016) organised by the International Association of Penal Law (AIDP) in collaboration with the Romanian Association of Penal Sciences, the Legal Research Institute of the Romanian Academy of Sciences and the Ecological University of Bucharest.
José Luis de La Cuesta is honorary president of the AIDP and director of the Basque Institute of Criminology (University of the Basque Country, Spain).
Ligeia Quackelbeen is the editorial secretary of the RIDP and academic assistant (PhD researcher) at the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).
Nina Peršak is an editor in the RIDP Editorial Board and a professor at Ghent University, Department of Criminology, Criminal Law and Social Law (IRCP).
Gert Vermeulen is editor-in-chief of the RIDP, general director of publications of the AIDP, president of the Belgium-Luxembourg Union for Criminal Law and professor of (European and international) criminal law and director of the Institute for International Research on Criminal Policy (IRCP) (Ghent University, Belgium).