Introduction - The Current State of EU VAT Legislation
3 important questions on Introduction - The Current State of EU VAT Legislation
What is the main piece of Legislation in VAT
The ''VAT Directive'' (2006/112/EC)
What is the Refund Directive in VAT?
- Deals with refunds of VAT to taxable persons that are established in another Member State than the Member State of the refund.
- Deals with refunds of VAT to taxable persons outside the EU.
What are Key sources of EU VAT Law
- CJEU case law, provides guidelines on interpretation
- Explanatory notes, provide better understanding of EU Legislation
- Derogation, approved by the EU commission
- VAT committee Guidelines and EU commission communication
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