Source EU VAT Directive 2006 112 EC
What is this about?
- EU VAT Directive 2006/112/EC
- Article by article
- Including whether it is a ”Shall vs. May” article (only for the main pragraph for each article)
- Short description
Note: This overview is not complete!!! It should however give a good overview of the structure and the mechanics of the EU VAT Directive 2006/112/EC, incl. whether an article is a ”shall” or ”may” provision. The description may be incomplete and cryptical. Let’s consider is as 164 pages summarized in 14 pages, though still including all articles (not the annexes).
- European VAT Law – Overview of the European Union VAT Directives, Implementing regulation, Council decisions
- ECJ Cases – Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
- EU VAT Reforms – An ambitious agenda, between success stories and standstills