Value added taxes exist in more than 165 countries around the world. The EU VAT is a tax providing substantial revenues for the Member States in the EU and is linked to each Member State’s fee to the European Union. It is an indirect tax aiming to tax consumption.
The EU VAT system is a dual tax system co-existing at both national and EU level. This textbook aims at providing introductory knowledge for understanding the EU VAT at the EU level. This book is thought for university students, lawyers and people who work in tax administration, economists of public finances, with business administration and in accountancy firms. It gives the reader a solid introduction to the EU VAT system with references to the most important case law of the Court of Justice of the EU.