Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
EU Value Added Tax and Beyond - Essays in Honour of Ben Terra
Stockholm University, Faculty of Law, Department of Law.ORCID iD: 0000-0001-7194-9617
2023 (English)In: British Tax Review, ISSN 0007-1870, no 5, p. 754-760Article, book review (Other academic) Published
Abstract [en]

Book review: EU Value Added Tax and Beyond - Essays in Honour of Ben Terra, Marta Papis-Almansa (ed.) IBFD, The Netherlands 2023. The book is a tribute to one of the most influential and creative tax academics in European Tax Law, especially indirect taxation, Ben Terra (1947-2019). It is divided into five parts, each one representing a research area which was at the heart of Professor Terra's broad and varying research interests, 1) Neutrality of VAT, 2) Place of Supply Rules and Cross-Border Issues, 3) Tax Abuse and Avoidance, 4) The Charter of Fundamental Rights and Taxation and 5) The Future of VAT. The book consists of 14 chapters written by several distinguished experts in tax law. In this book review an overall review of the book as well as a reflective summary of each chapter of the book is made. 

Place, publisher, year, edition, pages
London: Sweet & Maxwell, 2023. no 5, p. 754-760
Keywords [en]
cross border transactions, the charter of fundamental rights and taxation, permanent establishment, place of supply, tax abuse, tax avoidance, VAT neutrality
Keywords [sv]
fast driftsställe, EU:s rättighetsstadga, gränsöverskridande transaktioner, informationsutbyte, mervärdesskatt, neutralitetsprincipen, skatteflykt, skatteundandragande
National Category
Law (excluding Law and Society)
Research subject
Financial Law; Legal Science, specialisation Finacial Law
Identifiers
URN: urn:nbn:se:su:diva-225340OAI: oai:DiVA.org:su-225340DiVA, id: diva2:1827746
Note

Bok recension: EU Value Added Tax and Beyond - Essays in Honour of Ben Terra, Marta Papis-Almansa (red.), IBFD Nederländerna 2023 (336 s). Boken är en minnesskrift till Professor Ben Terra (1947-2019), som var en av de mest inflytelserika och kreativa skatteakademikerna i Europa, särskilt inom området indirekt skatt. Boken är indelad i fem delar, 1) Neutrality of VAT, 2) Place of Supply Rules and Cross-Border Issues, 3) Tax Abuse and Avoidance, 4) The Charter of Fundamental Rights and Taxation och 5) The Future of VAT. Den består av totalt 14 kapitel, vilka är skriva av 14 framstående experter inom skatterätt, såväl praktiskt som akademiskt verksamma. I denna bokrecension görs en övergripande genomgång av boken och en sammanfattande reflektion om varje bokkapitel. 

Available from: 2024-01-15 Created: 2024-01-15 Last updated: 2024-02-22Bibliographically approved

Open Access in DiVA

No full text in DiVA

Authority records

Fast Lappalainen, Katarina

Search in DiVA

By author/editor
Fast Lappalainen, Katarina
By organisation
Department of Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 27 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf