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cases; Legislation no longer in force; and, Legislation in preparation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.
"Rita de la Feria is to be congratulated on producing such
an excellently researched work, one which I have no hesitation in recommending
to those interested in the area of indirect taxation." Jim Somers,
Partner, Head of Indirect Tax Services, Ernst & Young
"Every indirect tax practitioner should have access to this work. Many will
find it an indispensable reference tool." Anthony McClenaghan, VAT
Global Partner, Deloitte & Touche
