EU VAT Compass 2022/2023, EU(欧州) VAT(付加価値税) Compass 2022/2023, 9789087227531, 978-90-8722-753-1

EU VAT Compass 2022/2023

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EU VAT Compass 2022/2023

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書名

EU VAT Compass 2022/2023
EU(欧州) VAT(付加価値税) Compass 2022/2023
著者・編者 Annacondia, F.
出版社 International Bureau of Fiscal Documentation (IBFD)
発行年 2022年8月
装丁 Print Book
ページ数 1046 ページ
ISBN 978-90-8722-753-1
発送予定 海外倉庫よりお取り寄せ 2-3週間以内に発送致します
 

Description

Encompassing the most important features of the European Union’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).

 

Contents:

Part One
Directive 2006/112, including the provisions of Implementing Regulation 282/2011
Rates of conversion
Directive 2008/9 on VAT refunds to taxable persons established in another Member State
Thirteenth Directive 86/560 on VAT refunds to taxable persons established outside the European Union
Directive 2007/74 (excerpt) on the exemption from VAT for goods imported by travelers from third countries
Directive 2009/132 (summary) on the exemption from VAT on the final importation of certain goods
Directive 2006/79 on the exemption from VAT on the importation of non-commercial consignments

Part Two
ECJ Case Law on VAT 1970-2021
Transposition Table (from the provisions of the former Sixth Directive to the corresponding provisions of Directive 2006/112)

Part Three
VAT Options Exercised by the Member States