EU VAT Compass: Including: EU VAT Directive; ECJ Case Law on VAT; VAT Options Exercised by the Member States - Softcover
Inhaltsangabe
Encompassing the most important features of the European VAT system, the "EU VAT Compass 2007" is an essential source of reference for all those actively working or interested in VAT. The book consists of three sections, each comprising a vital element of the European legislation. The first section presents the text of the provisions of the new Community VAT Directive, which came into effect on 1 January 2007, and the corresponding provisions of the former Community VAT Directive (the Sixth Directive). For the interpretation of the Community VAT legislation, the case law of the European Court of Justice (ECJ) is an indispensable element. For that reason, the second section of the book gives an overview of the operative parts of the more than 350 ECJ judgments in VAT cases. 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 contains all 27 EU Member States, including Bulgaria and Romania that joined the European Union on 1 January 2007.
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Über die Autorin bzw. den Autor
Fabiola Annacondia is a Research Associate with the IBFD, and Editor of the International VAT Monitor. She has a postgraduate degree in International Tax Law from Barcelona University and a postgraduate degree in Tax Law from the Argentine Social Museum University, Argentina. She worked as a Fiscal Auditor (Tax Inspector) for 11 years with the Argentine Tax Authorities and teaches indirect taxation at Buenos Aires University, Argentina. Walter van der Corput is the Head of the IBFD VAT Knowledge Group and Editor of the IBFD's International VAT Monitor. Walter has over 25 years tax experience and was previously Head of the VAT Division of the Netherlands Ministry of Finance. He regularly presents on VAT-related issues.
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