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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documentary material with commentary that encompasses such matters as European Court of Justice VAT cases; Legislation no longer in force; and, Legislation in preparation (proposals from the European Commission).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.
Table of Contents:
Introduction
Part I. EU Common System of VAT – Basis of Assessment
Part II. VAT Refund System for Taxable Persons Not Established in the
Territory of the Country
Part III. Statistical System for Statistics on Trade of Goods between
Member States – Intrastat
Part IV. Administrative Cooperation and Mutual Assistance (including
VIES and Fiscalis)
Part V. Tables
Legislation Index
EU VAT Cases Tables
VAT Rates Tables
Translation Table
Web-Sites Index
Introduction
Part I. EU Common System of VAT – Basis of Assessment
Part II. VAT Refund System for Taxable Persons Not Established in the
Territory of the Country
Part III. Statistical System for Statistics on Trade of Goods between
Member States – Intrastat
Part IV. Administrative Cooperation and Mutual Assistance (including
VIES and Fiscalis)
Part V. Tables
Legislation Index
EU VAT Cases Tables
VAT Rates Tables
Translation Table
Web-Sites Index
A Handbook of EU VAT Legislation gives you country-by-country coverage of VAT systems and rates, derogations, terminology, and much more in each of the 27 EU Member States:
• Austria
• Belgium
• Bulgaria
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden
• United Kingdom
Plus, in future supplements full coverage of EU VAT developments in each of the countries expected to join the EU at a later stage, such as:
Croatia
Turkey
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