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EU VAT Compass 2012 / 2013
Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass 2012/2013 is an essential source of reference for all those actively working or interested in VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.
Main contents
Including EU VAT Directives, ECJ Case Law on VAT, VAT options Exercised by the Member States
Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2010/88; it also contains the texts of several other Directives in the field of VAT. All future amendments to be made to the basic VAT Directive under Directives 2008/8 and 2010/45, and the text of Implementing Regulation 282/2011 are included.
For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 500 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2012 and 2013.
The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all 27 Member States.
Tempo di attesa: 30 gg. circa
Per informazioni, costi, ordini e prenotazioni: libreria@spazioquaglia.it
N.B.: Trattandosi di pubblicazioni estere sarà necessario il pagamento anticipato al momento dell’ordine.
