Commentary to the EU VAT Directive

Focusing on the interpretation of the VAT Directive as shaped by the European Court of Justice, this practical guideline serves as a resource for both EU and non-EU countries. It incorporates relevant VAT-related Directives and Regulations, along with commentary on VAT refund Directives. The author distills complex legal frameworks into accessible insights for national VAT experts, facilitating practical implementation and application. This concise commentary aims to guide further analysis based on key decisions and sources within the European VAT landscape.