Volume 1: Introduction to European VAT

A systematic survey of the implications of the Community legal principles on indirect tax matters and of the Community VAT rules in force and a discussion of the case-law of the European Court of Justice (“ECJ”) in indirect tax matters, especially in VAT.

Part I: Sources of Community tax law; Legal principles; Legal instruments; Judicial remedies; Effectiveness of EC (indirect tax) law; and Methods of interpretation.

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Part II: Following a general introduction on VAT as fiscal phenomenon, the 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 “RVD”). VAT issues are illustrated by excerpts of decisions of the ECJ.

Volume 2: Integrated Texts of the Recast VAT Directive and the former Sixth VAT Directive

The (unofficial) integrated texts of Council Directive 2006/11/EC on the common system of VAT (the Recast VAT Directive) and of the Sixth VAT Directive as applicable until 1 January 2007.

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