A Guide to the European VAT Directives 2022

This authoritative work provides a systematic survey of how the EU legal principles impact indirect tax matters and the EU VAT rules that are in force, complemented by a discussion of related ECJ case law and references to the integrated text of the VAT Directive 2006/112.

Why this book?

Published annually, this two-volume set provides a comprehensive overview of the key elements of the European Union’s VAT Directives. Written with ease of use in mind, it covers topics ranging from sources of EU tax law and the effectiveness of EU (indirect tax) law to methods of interpretation, taxable persons and taxable transactions. It serves as an invaluable textbook and reference tool for both advanced tax law or community law students and tax professionals.

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, especially 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 Implementing 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 Text of the VAT Directive and the Implementing Regulation / Integrated text of the Sixth VAT Directive

Volume 2 of A Guide to the European VAT Directives consists of two parts. Part I contains an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of value added tax, as amended) and the Implementing Regulation (Implementing Regulation (EU) No. 282/2011, as amended), including references to the guidelines of the VAT Committee. It also contains the two refund VAT Directives (Council Directive 2008/9/EC, as amended, and the Thirteenth Directive (86/560/EEC)) and the three directives granting exemption on importation (Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC). Part II contains an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.

Author(s)

Ben Terra Prof. dr dr h.c., until his death in 2019, 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 an indirect tax advisor specialized in European VAT.