Startseite - Home




   Startseite :: Home
   Kontakt :: Contact
   über uns :: about us
   Datenschutz :: Privacy Policy

A Guide to the European VAT Directives


via E-Mail:  Contact/Order:

Commentary on the value added tax of the European Community

Ben Terra, Julie Kajus


Verlag :: Publisher

IBFD - International Bureau of Fiscal Documentation Publications

A Guide to the European VAT Directives

Preis :: Price

Preise auf Anfrage / Prices on request

Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.

Bestellnummer bei digento :: digento order number


Verlagsinformation :: Publisher's information

VAT Directives in Europe offers a detailed analysis of all provisions concerning VAT including the legislative history, i.e., the original and amended proposals, commentaries of the European Parliament and the Economic and Social Committee, case-law of the European Court of Justice and guidelines of the VAT Committee.


  • Sets out the legal framework of the EU VAT system.
  • Hyperlinks to related subjects, case law, documentation and written questions and answers on VAT by the European Parliament.
  • Compiled and commented on by Professor Ben Terra and Advokat Julie Kajus, both recognized experts in the field.
  • Often referred to by the Advocates General at the European Court of Justice.
  • Frequent updates.

Main Contents

  • Weekly news on European VAT (including commentaries on new Proposals and commentaries on recently decided cases and Opinions of the Advocates General).
  • An integrated text of the Sixth Directive in English linked to case-law and commentaries.
  • An introduction to European VAT and other indirect taxes.
  • A commentary on the European VAT Directives with separate chapters on Administrative cooperation, Mutual assistance and Statistical obligations.
  • All Cases on European VAT and recent cases on customs and excise.
  • Extensive supporting documentation:
    • English texts of all VAT and VAT related legal instruments;
    • Other authentic language versions of VAT Directives;
    • The Proposal for a recast of the European VAT Directive in all available authentic languages;
    • Questions by and written answers to the European Parliament on VAT;
    • VAT Cases EFTA Court and European Court of Human Rights and the rules of procedure of the various courts;
    • Relevant Treaties;
    • COM documents, commentaries by the EP, ECSC, etc.);
    • An integrated text of the Community customs Code and customs related documents;
    • Integrated texts of the Community excise provisionsand excise related documents.
    • An European (indirect tax) law glossary.
    • For study and travel purposes, once a year four bound books, covering the most important issues, will accompany this online database.
    • Optional E-mail service with news on VAT included.

Countries covered

Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, United Kingdom

top  top