EU VAT Compass 2020/2021

Let the EU VAT Compass 2020/2021 guide you through the core elements of the EU VAT system. You’ll gain knowledge on Directive 2006/112 and other important VAT Directives and on how Member States apply the VAT rules of Directive 2006/112, as well as a clear picture of the judgments of the Court of Justice of the European Union in the field of VAT. It’s your leading resource for finding your way through the complexities of EU VAT.

Why this book?

Encompassing the most important features of the European Union's VAT system, the EU VAT Compass 2020/2021 is an essential source of reference for all those actively working on or interested in EU VAT. The book consists of three parts, each covering a vital element of the EU VAT system.

Part One provides the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2019/2235. Here, you’ll also find the texts of several other VAT-related directives and Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2019/2026.

Part Two looks at the judgments of the Court of Justice of the European Union (ECJ) and the interpretation of EU VAT legislation by the ECJ. You gain a clear overview of the operative parts of more than 950 ECJ judgments in VAT cases and pending cases expected to have judgments in 2020 and 2021.

Part Three summarizes the options laid down in the VAT Directive that have been exercised by the individual Member States. It provides a comprehensive analysis covering all EU Member States and the United Kingdom.

Highlights:

  • Detailed guide to the European Union’s VAT system
  • The operative parts of more than 950 cases decided by the ECJ
  • Consolidated texts of the main VAT Directives
  • Comprehensive analysis covering all EU Member States and the United Kingdom

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Sample excerpt, including table of contents

Editor(s)

Fabiola Annacondia is the editor of the International VAT Monitor and the cluster manager for the VAT courses offered by IBFD International Tax Training. She has a postgraduate degree in international tax law from the University of Barcelona and a postgraduate degree in tax law from the University of Argentine Social Museum. She worked as a fiscal auditor (tax inspector) for 11 years with the Argentine tax authorities and teaches indirect taxation at the University of Buenos Aires.

Contributor(s)

Austria: Hannes Gurtner, LeitnerLeitner, Linz
Belgium: Marc Govers, The VAT House, Antwerp
Bulgaria: Lubka Tzenova, Bulgarian University of Finance, Business and Entrepreneurship, Sofia
Croatia: Marko Starčević, CMS Reich-Rohrwig Hainz, Branch office Zagreb
Cyprus: Yiannis Tsangaris, Commissioner, Cyprus Tax Department
Czech Republic: Milan Tomiček, Stanìk, Tomiček & Partners, Prague
Denmark: Claus Bohn Jespersen, KPMG Acor Tax, Copenhagen
Estonia: Karin Neemsalu, Baltic Business Advisory OÜ (Mazars), Tallinn
Finland: Anne-Maarit Falck, Deloitte, Helsinki
France: Florence Gournay-Noury, Tax Manager, Paris
Germany: Sonja Wiesner, WTS, Munich
Greece: Alex Karopoulos, Zepos & Yannopoulos, Athens
Hungary: Gábor Németh, WTS Klient, Budapest and Zsolt Szatmari, IBFD, Amsterdam
Ireland: Gabrielle Dillon, Dermot O’Brien and Associates, Dublin
Italy: Simonetta La Grutta, Grant Thornton, Milan
Latvia: Larisa Geržova, IBFD, Amsterdam
Lithuania: Robertas Degesys, TGS Baltic, Vilnius
Luxembourg: Erwan Loquet, BDO Luxembourg
Malta: Sarah Cassar Torregiani, Malta
Netherlands: Bert Laman, Mazars, Rotterdam
Poland: Krzysztof Lasiński-Sulecki, Nicolaus Copernicus University, Toruń
Portugal: Isabel Vieira dos Reis, Garrigues, Lisbon
Romania: Ana-Maria Notingher, Tax Advisor, Bucharest
Slovak Republic: Elvíra Ungerová, KPMG, Bratislava
Slovenia: Jerica Dolšak van Rijnsoever, Tax Lawyer, Ljubljana
Spain: Gorka Echevarría Zubeldia, Global VAT Manager, Geneva
Sweden: Tomas Karlsson, Ernst & Young AB, Stockholm
United Kingdom: Robert Killington, Independent VAT Consultant