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Why this book?

Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass is an essential source of reference for all those actively working or interested in EU VAT. The book consists of three parts, each comprising a vital element of the EU VAT system.

Part One presents the consolidated text of the current EU VAT Directive (No. 2006/112), as most recently amended by Directive 2022/890; it also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2022/432, is included.

For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 1,100 ECJ judgments in VAT cases and the pending cases that are expected to lead to judgments in the course of 2025 and 2026.

The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all EU Member States and Northern Ireland (United Kingdom).

Editor(s)

Fabiola Annacondia is the editor of the International VAT Monitor and the cluster manager for the VAT courses offered by IBFD International Tax Training. She has a postgraduate degree in international tax law from the University of Barcelona and a postgraduate degree in tax law from the University of Argentine Social Museum. She worked as a fiscal auditor (tax inspector) for 11 years with the Argentine tax authorities and teaches indirect taxation at the University of Buenos Aires.

Irene Herrero Moreno is the editor of several publications on VAT, customs and other indirect tax topics at IBFD. From 2017 to 2022, she worked as a tax lawyer in the Spanish law firm Cuatrecasas, Gonçalves Pereira. She was also a legal intern at the European Parliament. She has two LLMs in Professional Legal Practice and Tax Consultancy, and a double degree in Law and Business Administration (international programme in Strasbourg and Tokyo).