EU VAT implementing regulation

There are several mechanisms that aim to ensure that the national VAT legislation of the Member States is and remains in line with Community law as laid down by the Sixth Directive. Unfortunately, none of those mechanisms are very effective. In the beginning of 2004, the European Council granted itself the power to issue measures necessary to implement the Sixth Directive and, more than a year and a half later, it adopted the first "VAT implementing Regulation". In this article, the author discusses the two dozens of implementing measures subdividing them into three categories according to their usefulness, i.e. obvious and remarkable interpretations and useful clarifications.