Now in a handy two-volume set, this annual publication provides a comprehensive overview of the most essential parts of VAT Directives in Europe.
This edition includes the latest legislation changes and case law up to 1 January 2009. For 2009, the “old” 6th Directive continues to be part of the product.
This book set is meant to serve as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners.
Volume 1: Introduction to European VAT
A systematic survey of the implications of the Community legal principles on indirect tax matters and of the Community VAT rules in force and a discussion of the case-law of the European Court of Justice (“ECJ”) in indirect tax matters, especially in VAT.
Volume 2: Integrated Texts of the Recast VAT Directive and the former Sixth VAT Directive
The (unofficial) integrated texts of Council Directive 2006/11/EC on the common system of VAT (the Recast VAT Directive) and of the Sixth VAT Directive as applicable until 1 January 2007. The latest Directive integrated into the text is Directive 2008/117/EC of 12 December 2008.
