The new VAT Directive which has replaced the First and Sixth Directives, came into force on 1 January 2007. In this article the author provides an overview of the new Directive and examines what, if anything, has actually changed in practice.
The new VAT Directive which has replaced the First and Sixth Directives, came into force on 1 January 2007. In this article the author provides an overview of the new Directive and examines what, if anything, has actually changed in practice.