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Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law.
The rules – and their applications – for such VAT matters as the following are clearly described with examples:
distinction between supplies of goods and services for VAT purposes;
bundled supplies;
intra-Community acquisitions;
when tax liability starts and ends;
place of supply rules and their exceptions;
exemptions in the real estate, finance, and insurance sectors;
import and export exemptions;
right to deduct VAT;
abuse of rights;
the problem of incorrect invoices;
refund of VAT; and
special schemes.
An extensive keyword register facilitates navigating the book.
Developed from the author's daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond.
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