A Guide to the European VAT Directives - 2024

Book overview

This authoritative work offers a structured survey of the impact of EU legal principles on indirect tax affairs and the current EU VAT rules. It also includes a comprehensive discussion of relevant ECJ case law and references to the consolidated text of the VAT Directive 2006/112.

Key themes and topics

This annual publication, presented in two volumes, provides a comprehensive insight into the essential elements of the European Union’s VAT Directives. Written in a user-friendly way, it explores various topics, including the sources of EU tax law, the effectiveness of EU (indirect tax) law, methods of interpretation, taxable persons, and taxable transactions. Tailored for both advanced tax law or community law students and tax professionals, it serves as an indispensable textbook and reference tool.

Volume 1: Introduction to European VAT

This book provides a detailed overview of how EU legal principles impact indirect taxation, with a focus on existing EU VAT regulations. It also includes an analysis of relevant case law from the Court of Justice of the European Union, particularly in the area of VAT. It is divided into two parts: (i) General subjects; and (ii) European VAT.

Part I addresses six key topics: the sources of EU tax law, foundational legal principles, legal instruments, judicial remedies and protection, the effectiveness of EU (indirect tax) law, and interpretive methods. Part II begins with a broad overview of VAT as a fiscal concept, followed by a detailed discussion of the European VAT system as outlined in the VAT Directive (Directive 2006/112/EC, which replaced the First and Sixth VAT Directives) and the Implementing Regulation (EU) No. 282/2011, as amended. VAT issues are illustrated through case excerpts from decisions of the Court of Justice of the European Union.

Volume 2: Integrated text of the VAT Directive and the Implementing Regulation/Integrated text of the Sixth VAT Directive

Volume 2 is divided into two sections. Part 1 explains the VAT Directive (Council Directive 2006/112/EC on the common system of value-added tax, as amended) and the Implementing Regulation (Implementing Regulation (EU) No. 282/2011, as amended), with respect to the guidelines set by the VAT Committee.

This section includes two VAT refund directives—Council Directive 2008/9/EC (as amended) and the Thirteenth Directive (86/560/EEC). Also explains the directives related to import exemptions: Directive 2006/79/EC, Directive 2007/74/EC, and Directive 2009/132/EC.

Part 2 presents the consolidated text of the Sixth VAT Directive, which remained in effect until January 1, 2007

Both volumes are intended to complement the Terra/Kajus database on European VAT Directives, which is part of the IBFD’s digital Tax Research Platform.