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EU VAT Compass 2012 / 2013

Encompassing the most important features of the European Union's VAT system, this book is an essential reference tool for all those actively working or interested in VAT.

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Title:: EU VAT Compass 2012 / 2013
Editor(s):: Fabiola Annacondia, Walter van der Corput
Date of publication:: September 2012
ISBN:: 978-90-8722-146-1
Type of publication:: Print Book
Number of pages:: 600
Terms:: Price includes delivery. View purchase information
Price:: € 85 / $ 120 (VAT excl.)

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tab_1

Title:: EU VAT Compass 2012 / 2013
Editor(s):: Fabiola Annacondia, Walter van der Corput
Date of publication:: September 2012
ISBN:: 978-90-8722-146-1
Type of publication:: Print Book
Number of pages:: 600
Terms:: Price includes delivery. View purchase information
Price:: € 70 / $ 100 (VAT excl.)

Order Book - Subscription

Summary
Countries covered
Table of Contents
Authors & Editors

EU VAT Compass 2012 / 2013

Why this book?

Encompassing the most important features of the European Union's VAT system, the EU VAT Compass 2012/2013 is an essential source of reference for all those actively working or interested in VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.

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Sample chapter - part 1

Sample chapter - part 2

Sample chapter - part 3

Main contents

Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2010/88; it also contains the texts of several other Directives in the field of VAT. All future amendments to be made to the basic VAT Directive under Directives 2008/8 and 2010/45, and the text of Implementing Regulation 282/2011 are included.

For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 500 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2012 and 2013.

The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all 27 Member States.

This book is part of the Tax Travel Companion Series

View other titles in the series

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom

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Table of contents

Main contents

Including EU VAT Directives, ECJ Case Law on VAT, VAT options Exercised by the Member States

Part One: EU VAT Directive (Directive 2006/112), as most recently amended by Directive 2010/88
Part Two: Operative parts of more than 400 ECJ judgments in VAT cases
Part Three: An overview of the options laid down by the VAT Directive that have been taken up by the individual Member States.

Fabiola Annacondia is Chief Editor VAT of IBFD's Knowledge Centre, and Editor of the International VAT Monitor. She has a postgraduate degree in International Tax Law from Barcelona University and a postgraduate degree in Tax Law from the Argentine Social Museum University, Argentina. She worked as a fiscal auditor (tax inspector) for 11 years with the Argentine tax authorities and teaches indirect taxation at Buenos Aires University, Argentina.

Walter van der Corput is Editor of the IBFD's International VAT Monitor and EU VAT Compass. He has more than 30 years experience in the area of VAT and was previously head of the VAT Division of the Netherlands Ministry of Finance. He regularly presents on VAT-related issues.

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