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A Guide to the European VAT Directives 2020

This two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe.
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Title:

A Guide to the European VAT Directives 2020

Author(s):
Date of publication:
ISBN:

978-90-8722-593-3 (vol. 1)
978-90-8722-594-0 (vol. 2)

Type of publication:

Print book

Number of pages:

Vol. 1 = ±1,740
Vol. 2 = ±764

Terms:

Shipping fees apply. View shipping information

Price:
EUR 420 / USD 505 (VAT excl.)
Order Print
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Title:

A Guide to the European VAT Directives 2020

Author(s):
Date of publication:
ISBN:

978-90-8722-593-3 (vol. 1)
978-90-8722-594-0 (vol. 2)

Type of publication:

Print book

Number of pages:

Vol. 1 = ±1,740
Vol. 2 = ±764

Terms:

An annual subscription obliges you to purchase at least one future edition. Shipping fees apply. View shipping information

Other:

These 2 volumes are sold as a set.

Price:
EUR 295 / USD 360 (VAT excl.)
Order Book - Subscription
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A Guide to the European VAT Directives 2020
Why this book?
Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of the VAT Directives of the European Union.
 
This book set serves as a textbook for advanced students of tax law and/or Community law and as a handy reference tool 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 EU legal principles on indirect tax matters and of the EU VAT rules 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.
 
Part I deals with six subjects: sources of EU tax law; legal principles; legal acts; judicial remedies and judicial protection; effectiveness of EU (indirect tax) law; and methods of interpretation. In Part II, after a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the VAT Directive (i.e. Directive 2006/112/EC replacing the First and Sixth VAT Directives) and implementation Regulation (EU) No. 282/2011 (recast) as amended. VAT issues are illustrated by excerpts of decisions of the Court of Justice of the European Union.
 
Volume 2: Integrated Texts of the VAT Directives (including the implementing Regulations) and of the former Sixth VAT Directive
 
This volume contains: an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of VAT, as amended) including the implementation Regulation as amended and references to the guidelines of the VAT Committee; the integrated texts of the refund VAT Directives 2008/9/EC (as amended including a Commission implementation Regulation) and the Thirteenth (refund) Directive (86/560/EEC); the three Directives granting exemption on importation: Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC; and an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.
Author(s)
Compiled by Ben Terra and Julie Kajus.
 
Until his death in 2019, Ben Terra was emeritus professor of law at the universities of Amsterdam and Lund and visiting professor at the Universidade Católica in Lisbon.
 
Julie Kajus Advokat LLM is indirect tax advisor specialized in European VAT.
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