Commentary to the EU VAT Directive.

      Аннотация: This practical guideline should give an insight and overview about interpretation of the VAT Directive of the ECJ which could be a hint for further (national) interpretation and application of the Directive. The commentary is designed for EU countries as well as for Non-EU countries. Additional the VAT related Directives and Regulations were incorporated. A short commentary to the VAT refund Directives was also added. A comprehensive commentary about the VAT Directive(s) normally includes thousands of pages (see e.g. European VAT Directives, Ben Terra, Julie Kajus, Online Collection, IFDB). The author of this book focused on the main sources of the European framework (ECJ, Implementing regulation and the VAT committee ) and summarised its assessment. This commentary is addressed to national VAT experts in order to give first hints for practical implementation and application of the VAT Directive. Because of the summarized explanations for practical use further analyses on the basis of the listed decisions have to be made.

Ключевые слова: EU, VAT, VAT-system, concept VAT