A Guide to the European VAT Directives - 2021

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 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 implementing 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 Implementing 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.

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Author(s)

Compiled by Ben Terra and Julie Kajus.

Until his passing in 2019, Ben Terra held professorships at the universities of Amsterdam, Lund and Lisbon. He was a tax adviser and Global Director of Indirect Tax at EY, counselled governments all over the world and initiated many authoritative publications on indirect taxes.

Julie Kajus, Advokat LLM is an indirect tax adviser specializing in European VAT.

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