European Vat Law As Interpreted By The Court Of Justice
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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 larg
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Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a hug
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In its 2010 version, the VAT Directive (Directive 2006/112/EC) is a major step towards the single market in the EU. The 2010 text is a true revolution for entre
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The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VA