Annacondia, Fabiola / Escritor
Encompassing the most important features of the European UnionÂ’s VAT system, the EU VAT Compass 2022/2023 is an essential source of reference for all those actively working or interested in EU VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.
Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2021/1159; it also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2020/1112, is included.
For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 1,050 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2022 and 2023.
The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all EU Member States and Northern Ireland (United Kingdom).
