The EU VAT Compass 2009/2010 aims to provide 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 European VAT system. Part one contains the text of the provisions of the Community VAT Directive (Directive 2006/112), which replaced the Sixth Directive on 1 January 2007. Part two provides an overview of the operative parts of the more than 350 ECJ judgments in VAT cases. Part three contains an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis contains all 27 EU Member States.   View sample part 1  |  View sample part 2  |  View sample part 3  View table of contents

Contents

• Part One: Community VAT Directive (Directive 2006/112).
• Part Two: Contains operative parts of ECJ judgments in VAT cases 1970 – 2009.
• Part Three: An overview of the options laid down by the VAT Directive that have been taken
  up by the individual Member States.

Countries Covered

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.

About the Editors

Fabiola Annacondia is Chief Editor VAT of IBFD's Knowledge Center, 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 the Head of IBFD VAT Knowledge Group and Editor of IBFD’s International VAT Monitor. Walter has over 25 years tax experience and was previously Head of the VAT Division of the Netherlands Ministry of Finance. He regularly presents on VAT-related issues.