EU VAT Directive 2006/112/EC: Quick reference material for each section and article, ”Shall vs. May”-articles

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).

See also

• 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

 

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