Fundamentals of EU VAT Law

Fundamentals of EU VAT Law, currently in its third edition, is an immensely useful book offering not only an exhaustive description of the current state of EU Value added tax (VAT) law but also an in-depth explanation of the system’s rationale and its legislative provisions. VAT is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This book sheds light on the elements of the system and demonstrates how and why they are linked to each other.