ECJ - Recent Developments in Value Added Tax

Foreword

For those whose work requires familiarity with the value added tax system of the European Union, the decisions of the Court of Justice of the European Union take an increasingly central role. Taxpayers as well as their advisors, tax administrators and academics have long been aware of the growth in both the number of cases and their ever increasing complexity. Up to now, they will have found it difficult to source a publication which will guide them through the consequences of the Court’s pronouncements and which looks at the problems and options both in theory and from the point of view of their different impacts whilst keeping an eye firmly on the ball of practical implementation.

Administrators must implement tax legislation and are worried about the nuts and bolts of taxation. Academics are popularly considered as being interested in the more theoretical issues of taxation. Taxpayers and tax advisors will look both to the theory and practical application in the search for an outcome which respects both business objectives and their obligations. In truth however such simple classifications do not really reflect the wealth of perspectives which different contributors bring...