This book serves as an introduction to the current EU VAT system. It provides an overview of the functioning of the EU VAT system, as well as the concepts and rationale behind it. All explanations and examples are based on the legislative basis of the EU VAT system, i.e., the EU VAT Directive (2006/112/EC) and the EU VAT Implementing Regulation (282/2011). The goal of this book is to enable the reader obtaining a basic understanding of the EU VAT system, or to refresh one´s VAT knowledge within a day’s work. Hence, this book is titled: ‘VAT in a Day’. The concept of this book motivated the authors to make didactically sound choices as regards the depth at which the various subjects in this book are discussed. That implies that this book provides an account of the key provisions in the VAT Directive and the key case law of the Court of Justice of the European Union in the field of VAT. This book preludes ‘Fundamentals of EU VAT Law’, which provides the reader with a thorough understanding of EU VAT law.
|Place of Publication||Maastricht|
|Publisher||Fonds Indirect Tax|
|Number of pages||74|
|Publication status||Published - 1 Jun 2021|
- VAT Rates
- indirect tax