This book offers insight into the development of the EU in the areas of justice, home affairs and security, embedded in a broader international context. In addition to the main part, dedicated to the EU, the book features chapters on cooperation in the areas concerned at Benelux, Schengen, Council of Europe, NATO, OSCE, G7/G20, OECD and UN levels.The chapter structure is identical for all cooperation levels addressed, discussing their actual policies after sketching their historical developme...

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 ca...