VAT Committee – Guidelines 2008-2012

Journal
The Editors
European Union
International VAT Monitor 2012 (Volume 23), No. 5
Format/Price
JournalUSD 45

In July 2012, the European Commission published the Guidelines adopted by the VAT Committee in the period from 1977 to 1 July 2012. The most important Guidelines adopted until 2008 and those relating to the place-of-supply rules for services applicable from 1 January 2010 have already been published in the International VAT Monitor. In this overview, the editors present the Guidelines adopted by the VAT Committee from 2008 to 1 July 2012 which have not yet been published.