EU VAT Compass 2021/2022

Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2020/2020. It also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2020/1112, is included. For the interpretation of 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 1,000 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2021 and 2022. 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 EU Member States and the United Kingdom.