A Guide to the European VAT Directives 2010 (Vol. 2)

This annual publication comes in a handy two-volume set and provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Various Directives have been adopted amending Directive 2006/112/EC. On 1 January 2010, new place of supply rules (part of the so-called VAT package) became effective. These books contain the various amendments, including a separate chapter with a one-stop shop scheme applicable from 1 January 2015. All other changes, applicable from 2011 or 2013 are mentioned in the footnotes. This book set is meant to serve as a textbook for advanced students of tax law and/or Community law and as a reference book for (indirect) tax law or Community law practitioners. Volume 1: Introduction to European VAT (9789087220686) A systematic survey of the implications of the Community legal principles on indirect tax matters and of the Community VAT rules in force and a discussion of the case-law of the European Court of Justice (“ECJ”) in indirect tax matters, especially in VAT. Volume 2: Integrated Texts of the Recast VAT Directive and the former Sixth VAT Directive The (unofficial) integrated texts of Council Directive 2006/11/EC on the common system of VAT (the Recast VAT Directive) and of the Sixth VAT Directive as applicable until 1 January 2007. The latest Directive integrated into the text is Directive 2009/162/EU of 22 December 2009.