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Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe.
This book set serves 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
This volume offers a systematic survey of the implications of the legal principles on indirect tax matters and VAT rules of the European Union in force and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT.
It is divided into two parts: (I) General subjects and (II) European VAT. Following a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the Sixth VAT Directive as replaced by Council Directive 2006/112/EC on the common system of VAT (the Recast VAT Directive, referred to as the VAT Directive). VAT issues are illustrated by excerpts of decisions of the Court of Justice.
The changes by the VAT package are included, and all chapters and references are updated with the changes by the Lisbon Treaty.
Volume 2: Integrated Texts of the Recast VAT Directive and the former Sixth VAT Directive
This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 282/2011, the recast implementing Regulation, as amended.
Early July 2012, the Commission made available a list of guidelines agreed by the VAT Committee. In footnotes the guidelines updated until November 2013 are mentioned relating to the provision in question. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included.
The latest texts integrated into the text are Directive 2013/61/EU and Commission Implementing Regulation (EU) No 17/2014.
On 14 December 2015, the Commission adopted the proposal for a Directive amending the VAT Directive with regard to the duration of the obligation to respect a minimum standard rate (COM(2015) 646). The proposed change in Article 97 of the VAT Directive is included.