VAT in a Day: A Concise Overview of the EU VAT System

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. For those who wish to gain a quick
yet thorough understanding of customs law, there is the book ‘Customs in a
Day’, which employs the same method as used for this book.

The method chosen for this book 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.