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| 082 | 0 | _a343.05500000000001 | |
| 100 | 1 | _aKollmann, Jasmin. | |
| 245 | 1 | 0 |
_aTaxable Supplies and Their Consideration in European VAT : _bWith Selected Examples of the Digital Economy. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2019. |
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| 264 | 4 | _c©2019. | |
| 300 | _a1 online resource (289 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 |
_aIBFD Doctoral Series ; _vv.46 |
|
| 505 | 0 | _aCover -- 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. | |
| 505 | 8 | _a4.1.2. 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? -- 4.4.2. Consideration directly linked to the supply? -- 4.5. Third-party payments -- 4.5.1. When is a third-party payment directly linked to the supply? -- 4.5.2. Criteria for the taxability of third-party payments -- 4.5.3. Classifying third-party payments -- 4.5.3.1. Consideration: "Pseudo" subsidies -- 4.5.3.2. Third-party payments directly linked to the supply: Price subsidies -- 4.5.3.3. "Real" subsidies -- 4.5.4. Summary -- Chapter 5: Selected Issues of the Digital Economy -- 5.1. The sale of e-tickets to "no-show" consumers -- 5.1.1. How should e-tickets be treated for VAT purposes? -- 5.1.2. Supply of a consumable benefit -- 5.1.3. Direct link of supply and consideration: Compatible with older ECJ case law? -- 5.1.4. Summary -- 5.2. Virtual currencies -- 5.2.1. Definition and categorization -- 5.2.1.1. Types of virtual currencies. | |
| 505 | 8 | _a5.2.1.2. Definition of money -- 5.2.2. Exchanging virtual currencies -- 5.2.2.1. Unidirectional virtual money -- 5.2.2.2. Bidirectional virtual currencies: In-game money -- 5.2.2.2.1. The supply of in-game money in consideration for legal tender -- 5.2.2.2.2. The supply of legal tender in consideration for in-game money -- 5.2.2.3. Bidirectional virtual currencies: Cryptocurrencies -- 5.2.2.4. Summary -- 5.2.3. In-game transactions -- 5.2.3.1. Virtual supplies -- 5.2.3.2. Virtual consideration -- 5.2.3.3. Link of virtual supplies and virtual consideration -- 5.2.3.4. Summary -- 5.2.4. Mining of cryptocurrencies -- 5.2.4.1. What is bitcoin mining? -- 5.2.4.2. Supply of a consumable benefit? -- 5.2.4.3. Supply of a benefit to an identifiable customer? -- 5.2.4.4. Consideration for mining activities? -- 5.2.4.5. Legal relationship between miner and consumer? -- 5.2.4.6. Direct link of consideration for mining activities? -- 5.2.4.7. Summary -- 5.3. Taxation of online portals -- 5.3.1. What are online portals all about? -- 5.3.1.1. Description of online portals -- 5.3.1.2. The role of personal data -- 5.3.2. VAT implications of online portals -- 5.3.2.1. The supply of online portals -- 5.3.2.2. Personal data as a consideration -- 5.3.2.3. The connection between the supply of access to the online portal and its consideration -- 5.3.2.3.1. The relationship between the supplier and the consumer -- 5.3.2.3.2. The relationship with third parties -- 5.3.3. Taxing transactions taking place on online portals -- 5.3.3.1. Description of the collaborative economy -- 5.3.3.2. The collaborative economy and VAT -- 5.3.3.2.1. Who receives a supply? -- 5.3.3.2.2. Who pays the consideration? -- 5.3.4. Summary -- Chapter 6: Conclusion -- 6.1. A need for a substantive change? -- 6.2. Tax policy decision: To tax or not to tax? -- 6.2.1. Taxable supplies. | |
| 505 | 8 | _a6.2.2. A virtual VAT for virtual transactions -- 6.2.3. Non-taxable supplies -- 6.3. Future research -- References -- Other Titles in the IBFD Doctoral Series. | |
| 520 | _aThis book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy. | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 650 | 0 | _aValue-added tax-Law and legislation-European Union countries. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aKollmann, Jasmin _tTaxable Supplies and Their Consideration in European VAT _dAmsterdam : IBFD Publications USA, Incorporated,c2019 _z9789087225001 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aIBFD Doctoral Series | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176415 _zClick to View |
| 999 |
_c17574 _d17574 |
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