EU directives

European VAT Directives offers a detailed analysis of all provisions concerning VAT including the legislative history, i.e., the original and amended proposals, commentaries of the European Parliament and the Economic and Social Committee, case-law of the European Court of Justice and guidelines of the VAT Committee.

Businesses which incur vat able expenses in the course or furtherance of a business can reclaim the VAT on expenditure under:

European Council 6th Directive

Value Added Tax ("EU VAT") is the system of value added tax ("VAT") adopted by member states in the European Union Value Added Tax Area. more...

European Council 8th Directive

Businesses can be required to register for VAT in EU member states, other than the one in which they are based, if they supply goods via mail order to those states, over a certain threshold. more...

European Council 13th Directive

All European Union (EU) states have a VAT refund procedure for foreign businesses. more...