In light of the recent VAT package introduced in January 2010, the important legislative changes that have come into play will have major consequences for those companies purchasing or providing services within and outside of the EU.
This 18th edition of A guide to VAT in the 27 EU Member States, Norway and Switzerland encompasses everything you need to know about VAT in Europe, and much more. Comprehensive and easy to use, it’s a VAT encyclopedia of over 1000 pages that goes beyond rules and legislation, offering a valuable resource that helps you to understand and interpret the changes.
A guide to VAT in the 27 EU Member States, Norway and Switzerland is an indispensable guide for all tax, accounting and finance professionals.
What makes this guide unique?
It is the only complete reference guide on the market today. In it you will find:
an analysis of the EU VAT rules, following the structure of the EC VAT Directive;
an analysis of OECD guidance which has a VAT impact;
an analysis of OECD guidance on e-audits;
an overview of European Court of Justice case law in the field of VAT, as well as pending cases;
the responses to 186 frequently asked questions on VAT and on the VAT Package for each of the 27 EU Member States, Norway and Switzerland;
appendices including useful and comprehensive tables of thresholds, VAT rates, composition of VAT number, appointment of a tax representative and content of the invoice, together with a consolidated text of the EC VAT Directive, the implementing Regulation and pending proposals.
Global Indirect Taxes Network Leader at PwC
Tel.: +32 9 268 83 00 email@example.com
Authors Ine Lejeune, Herman van Kesteren and Jeroen Bijl have collaborated with PwC experts from each of the 29 countries to produce this complete VAT guide.
Global Indirect Taxes Network Leader at PwC
Ine Lejeune is responsible for leading a network of over 2,000 PwC experts based in 135 countries and has more than 25 years of experience. She holds a law degree and has a postgraduate in tax law. She is the co-business chair of the OECD’s Informal Consultation Group on Tax Electronic Audits, a member of the International Fiscal Association (IFA) and the Belgian Institute of Accountants and Tax Advisers (IAB/IEC). She is the leader of an on-going study into the design and implementation of VAT and benchmarking best VAT/GST practices worldwide.
She has published several practical guides on VAT and many articles, together with books on e-invoicing & e-archiving (2006) and EU enlargement (2004). She has edited PwCs’ Guide to VAT in the EU since its first edition in 1993. She is a regular speaker at international and national conferences on VAT.
Ine was selected as the 5th globally most-influential tax expert by Tax Business (November/December 2006, issue 16) and the first Indirect Tax Expert. She received the Belgian TaxMan of the Year Award 2009.
Prof. Dr. Herman W. M. van Kesteren
Indirect Taxes Partner at PwC
Herman W.M. van Kesteren is currently responsible for knowledge management and litigation in the field of VAT and has over 20 year’s experience. He has graduated in law (major in tax) from Leiden University and lectured there on European VAT before moving to Tilburg University in 2000, where he was appointed as a professor in the field of VAT in 2003. He is a judge at the ’s-Hertogenbosch Court of Appeal and at the Court of First Instance in The Hague.
Herman has frequently (guest-)lectured to both academics and tax practitioners in the Netherlands and abroad. He lectures in a number of international programmes. At the European Tax College (the joint LL.M. programme in "International and European Taxation" of the Universities of Tilburg and Leuven), he is responsible for the course in "design and structure of consumption taxes". At the Leiden International Tax Center, he is responsible for the Value-Added Tax Law course in the Advanced LL.M. in International Tax Law. Herman also is a regular speaker at seminars and conferences on matters of EU VAT law. He actively contributes to thought-leadership in the area of VAT, has written several books on VAT and numerous articles for legal periodicals, and contributed to several papers.
Senior Manager in the PwC Indirect Tax Knowledge & Innovation Team
Jeroen Bijl is currently responsible for PwC’s internal VAT training and for VAT-related technical news services, with over 10 years' experience in the field of VAT. He holds a degree in law (major in tax).
Jeroen has frequently (guest-)lectured to both academics and tax practitioners. At the Leiden International Tax Center, he is the coordinator of the Value-Added Tax Law course for the Advanced LL.M. in International Tax Law. At the European Tax College (the joint LL.M. programme in ‘International and European Taxation’ of the Universities of Tilburg and Leuven), he lectures in the course on the ‘design and structure of consumption taxes’. Jeroen is also a regular speaker at internal PwC seminars and conferences on matters of EU VAT law. He has written numerous articles on VAT for legal periodicals.
A guide to VAT in the 27 EU Member States, Norway and Switzerland
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