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Finding Corresponding Provisions in VAT Laws and VAT DirectiveMay-22-2019

In the domestic VAT laws of EU Member States and the VAT Directive (2006/112) you may find and compare corresponding provisions within the context of each document.

 

Both the domestic VAT laws of EU Member States and the VAT Directive (2006/112) are located in the Primary Sources collection. Where relevant, each domestic VAT law document contains links at article, subsection or paragraph level to the corresponding provision in the VAT Directive (2006/112).

 

Expand the “EU Directive” indicator, and either click the link on the left to the corresponding provision in the VAT Directive (2006/112) or activate the compare function on the right, which will give a side-by-side view of the corresponding provisions (see screenshots below).

 

Click to enlarge

 

 

 

 
If your starting point is the VAT Directive (2006/112), it works practically the same. After expanding the “Domestic Law” indicator, you can select the country for which you would like to find the corresponding provision. Either click the link on the left to the corresponding provision in the domestic VAT law or activate the compare function on the right, which will give a side-by-side view of the corresponding provisions (see screenshots below).

 

 

 
The top right Action menu in the side-by-side view enables you to add the comparison to your Favourites or print the view (export to Word and PDF will follow later).