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Pages: +/- 1700
Published: March 2010
ISBN:
978-90-8722-068-6 Vol. 1
978-90-8722-069-3
Vol. 2
These 2 volumes are sold as a set.
An annual subscription obliges you to purchase at least one future edition of this book. Future editions will be sent automatically unless cancelled.
Single Copy
This book is also available as a single copy. Click here
A Guide to the European VAT Directives, 2010 (Annual Subscription)
Various Directives have been adopted amending Directive 2006/112/EC. On 1 January 2010, new place of supply rules (part of the so-called VAT package) became effective. These books contain the various amendments, including a separate chapter with a one-stop shop scheme applicable from 1 January 2015. All other changes, applicable from 2011 or 2013 are mentioned in the footnotes.
This book set is meant to serve 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.
Contents
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.
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. The latest Directive
integrated into the text is Directive 2009/162/EU of 22 December 2009.
View sample chapter | View table of contents
About the Authors
Compiled by Professor Ben Terra and Advokat Julie Kajus – both recognized experts in the field.
EU VAT Compass [book]
An essential source of reference for all those actively working or interested in VAT.
International VAT Monitor [journal] The only international journal focussing exclusively on VAT and sales tax.
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