COMMENTARY ON EUROPEAN VALUE ADDED TAX LAW: ECJ-JUDGMENTS; DIRECTIVES; INTRODUCTION – 1999

The work includes all ECJ judgments on the VAT Directives as per 01.01.1999. Around 170 judgments are edited by an introduction to the state of the case law on 209 pages.

Furthermore, the then applicable legal text of all VAT directives is printed in a consolidated version, in particular the text of the 6th VAT Directive 77/388/EEC. The text amendments are highlighted. Summarises give an overview which changes have taken place in which amendment.

In the judgments the relevant facts and the principal reasons for the decision are highlithed. Tables show the development of the case law and an overview of the chronological development is given. Another overview shows which provisions of the respective Directive were mentioned in the individual judgements. 

At the time of publication, the ECJ judgments were not available over the internet. A brief representation of the jurisprudence on the ECJ VAT law was missing. Similarly, there was no official consolidated version of the Directives.

The book has 1322 pages.

by Ralph Kilches (Author)