[PDF] Letting Of Immovable Property An Overview Of The Portuguese Further Exclusion To The Vat Exemption eBook
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Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Language plays an essential role both in creating law and in governing its implementation. Providing an accessible and comprehensive introduction to this subject, Language and Law: describes the different registers and genres that make up spoken and written legal language and how they develop over time; analyses real-life examples drawn from court cases from different parts of the world, illustrating the varieties of English used in the courtroom by speakers occupying different roles; addresses the challenges presented to our notions of law and regulation by online communication; discusses the complex role of translation in bilingual and multilingual jurisdictions, including Hong Kong and Canada; and provides readings from key scholars in the discipline, including Lawrence Solan, Peter Goodrich, Marianne Constable, David Mellinkoff, and Chris Heffer. With a wide range of activities throughout, this accessible textbook is essential reading for anyone studying language and law or forensic linguistics. Sections A, B, and C of this book are freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com/books/e/9781315436258
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
OECD's periodic economic review of Portugal that examines recent economic developments, policies, and prospects. In addition, this edition focuses on improving credit and investment allocation.
Derived from Kluwer’s multi-volume Corporate Acquisitions and Mergers, the largest and most detailed database of M&A know-how available anywhere in the world, this work by highly experienced partners in the leading international law firm Morais Leitão, Galvão Teles, Soares da Silva & Associados – Sociedade de Advogados, SP, RL provides a concise, practical analysis of current law and practice relating to mergers and acquisitions of public and private companies in Portugal. The book offers a clear explanation of each step in the acquisition process from the perspectives of both the purchaser and the seller. Key areas covered include: structuring the transaction; due diligence; contractual protection; consideration; and the impact of applicable company, competition, tax, intellectual property, environmental and data protection law on the acquisition process. Corporate Acquisitions and Mergers is an invaluable guide for both legal practitioners and business executives seeking a comprehensive yet practical analysis of mergers and acquisitions in Portugal. Equivalent analyses of M&A law and practice in some 50 other jurisdictions, all contributed by leading law firms, are accessible on-line at www.kluwerlawonline.com under Corporate Acquisitions and Mergers.