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|Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe.|
This book set serves as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners.
Volume 1: Introduction to European VAT
This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT.
It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts from decisions of the Court of Justice.
The changes from the VAT package are included, and all chapters and references are updated with the changes from the Lisbon Treaty.
Volume 2: Integrated Texts of the VAT Directives and the former Sixth VAT Directive
This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended.
Early July 2012, the Commission made available a list of guidelines agreed on by the VAT Committee. In footnotes, the guidelines are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included.
The latest texts integrated into the text are Directive (EU) 2016/1056 and Commission Implementing Regulation (EU) No. 17/2014.
Also added to this edition are the refund VAT Directive (2008/9/EC) (as amended, including a Commission Implementing Regulation) and the Thirteenth (Refund) Directive (86/560/EEC). Additionally, three Directives are included granting exemption on importation: Directive 2006/79/EC on the exemption from taxes of imports of small consignments of goods of a non-commercial character; Directive 2007/74/EC on the exemption from VAT and excise duty of goods imported by persons travelling from third countries; and Directive 2009/132/EC regarding exemption from VAT on the final importation of certain goods.