A Guide to the European VAT Directives 2024, EU(欧州) VAT（付加価値税）指令ガイド 2024, 9789087228729, 9789087228736
Description
Volume 1: Introduction to European VAT
This book offers a systematic survey of the implications of the EU legal principles on indirect tax matters and of the EU VAT rules in force, and it provides a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, especially in VAT.
Volume 1 is divided into two parts: I) General Subjects; and II) European VAT. Part I “General Subjects” deals with six subjects: 1) Sources of EU Tax Law; 2) Legal Principles; 3) Legal Acts; 4) Judicial Remedies and Judicial Protection; 5) Effectiveness of EU (Indirect Tax) Law; and 6) Methods of Interpretation. In Part II, after a general introduction on VAT as fiscal phenomenon, the European VAT is discussed as provided for in the VAT Directive (i.e. Directive 2006/112/EC replacing the First and Sixth VAT Directives) and Implementing Regulation (EU) No. 282/2011 (recast) as amended. VAT issues are illustrated by excerpts of decisions of the Court of Justice of the European Union.
Volume 2: Integrated Text of the VAT Directive and the Implementing Regulation/Integrated text of the Sixth VAT Directive
Volume 2 of A Guide to the European VAT Directives consists of two parts. Part I contains an integrated text of the VAT Directive (Council Directive 2006/112/EC on the common system of value added tax, as amended) and the Implementing Regulation (Implementing Regulation (EU) No. 282/2011, as amended), including references to the guidelines of the VAT Committee. It also contains the two refund VAT Directives (Council Directive 2008/9/EC, as amended, and the Thirteenth Directive (86/560/EEC)) and the three directives granting exemption on importation (Directive 2006/79/EC, Directive 2007/74/EC and Directive 2009/132/EC). Part II contains an integrated text of the Sixth VAT Directive as applicable until 1 January 2007.
Volumes 1 and 2 accompany the Terra/Kajus database European VAT Directives, part of the IBFD digital Tax Research Platform.