It can be said that VAT is a European tax, with harmonization provisions that started at the end of the 60?s. Nowadays, the Dir 2006/112, with its more than 400 articles, constitutes the main standard of harmonisation for these purposes.
The nearly 1.000 judgments issued by the Court of Justice of the European Union constitute, without a doubt, the necessary reference for the interpretation of all these provisions.
This manual analyses all this case-law, pointing out the general criteria that can be extracted from it. The work is divided in two parts. The first one analyses general issues related to the EU law (as its direct effect) or more specifically to the application of VAT (in areas such as the principle of neutrality, anti-abuse figures or the knowledge theory). The second part refers to the Dir 2006/112 and includes the case-law related to its articles.
In a tax as complex as VAT, an adequate knowledge of all these concepts seems to be essential, hence the usefulness of this manual.
Its content is completed with two annexes, with the summaries of judgments chronologically ordered and according to the structure of the manual itself, as well as with two other indexes, systematic and by concept.