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Because VAT law among EU Member States differs from country to country, it is customary to think of it as distinctly national in character. However, as this essential looseleaf shows, VAT legislation is in fact more generally European in origin, and its diversity within the EU is derived to a significant extent from derogation measures introduced by Member States.
A Handbook of EU VAT Legislation provides annotated texts of all EU VAT legislative instruments, including directives, amendments, derogations, ancillary legislation, and regulations. Texts are mostly in English, though a few are in French in those cases where an official English version is not available. Where legislation has been amended, the version presented is always the consolidated version.
The author s notes augment this comprehensive documentary material with commentary that encompasses such matters as European Court of Justice VAT cases; Legislation no longer in force; and, Legislation in preparation (proposals from the European Commission.
Useful tables include a chronological index of all EU VAT legislation; tables of all relevant European Court of Justice cases arranged both by case number and by legislative provision; VAT rates tables, both country-by-country and also by specific goods and services; a table of VAT terminology in all the languages of the EU; and a list of Web sites that offer information on both the EU VAT system and VAT in the various Member States.