A Guide to the European VAT Directives

This volume provides an (unofficial) integrated text of Council Directive 2006/112/EC on the common system of VAT and the Directives amending it, including Regulation (EC) No. 1777/2005 and the Proposal for a recast of this Regulation. An (unofficial) integrated text of the Sixth VAT Directive as applicable until 1 January 2007 is also included.rn rnOn 1 January 2010, new place of supply rules (part of the so-called VAT package) became effective. The book contains the various amendments, including a separate chapter with a one-stop shop scheme applicable from 1 January 2015. All other changes, applicable from 2013 are mentioned in footnotes. The latest Directive integrated into the text is Directive 2010/88/EU of 7 December 2010.