The Sixth VAT Directive (77/388/EC) has represented for over twenty years the pillar of the common European framework for VAT. However, numerous amendments made it complicated to read and hard to access for practitioners.
As from 1 January 2007, the new EC VAT Directive entered into force (2006/112/EEC), enhancing clarity, rationality and simplification without, however, entailing content changes.
In clear, practical terms, A Guide to VAT in the EU of 27 Countries explains what the rules set out in the new EC VAT Directive entail in practice and how they are implemented in each of the 27 EU Member States.
The contents cover:
an analysis of the EU VAT rules, following the structure of the EC VAT Directive;
country chapters outlining implementation of the rules in each of the 27 Member States (i.e. including implementation in the 2 Member States that joined the EU on 1 January 2007), particularly with respect to the compliance requirements;
appendices including useful and comprehensive tables of rates, thresholds, etc.,together with a consolidated text to the EC VAT Directive and the implementing Regulation (1777/2005 of 17 October 2005);
relevant case law of the European Court of Justice in the field of VAT.
Its succinct style makes A Guide to VAT in the EU of 27 Countries a practical, easyto-use guide for practitioners.
Please note that an electronic version of this publication is available to new or existing subscribers who renew their agreement (click here for details). However, a hard copy of this publication is available by at a cost of Eur180 contacting Thera.de.Pootere@pwc.be.com
Further information is available in the attached pdf files.