This book serves as an introduction to the currect EU Value Added Tax system. It provides a consice overview of the working of EU VAT and the concepts and ratio

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a

This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with

A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco