The VAT Directive (Directive 2006/112/EC) in its 2010 version is a major step towards the single market in the EU. The 2010 text is a true revolution for entrepreneurs, because of the new place of supply rules and the reporting requirements established in this respect. For the sake of clarity, this book provides a chronological overview of the changes in the place of supply rules (step by step). Therefore, you will find five different (and complete) versions of the new rules: starting with the ‘old’ regime of 2009, succeeded by the four versions in its changes as from 2010, 2011, 2013 and 2015.
This overview makes it possible to interpret the applicable text at a certain moment during the next years, despite its successive changes.
The case law of the European Court of Justice with regard to VAT is, more than ever, an essential source to understand difficulties in the interpretation of the text, with which businesses are increasingly confronted.
It is here that the book will be most valuable: apart from the provisions of the directives and regulations (including the proposal for the recast regulation) with regard to VAT , its purpose is to reveal and make available the links between all 414 articles (and the annexes) of the VAT Directive and the existing case law from the Court of Justice, as it has evaluated from 1970 (case Grad of 6 October 1970) until February 2010 (case Graphic Procédé of 11 February 2010). For an extra understanding, this book does not only classify the case law regarding the place of supply of services under the 2009 text, but also under the 2010 text.
The case law in connection with each article (and its paragraphs and subparagraphs) is directly accessible (by quoting the operative parts of the judgments). The book is completed by three indexes – chronological, alphabetical and by reference to the articles of the directive – increasing the usability for its readers.
De individuele hoofdstukken zijn (nog) niet beschikbaar.