On 1 January 2007, the new EC VAT Directive entered into force (2006/112/EEC). Although clearer, more rational and simpler, changes have arisen when compared to the old directive. In practical terms, “A Guide to VAT in the EU of 27 Countries” explains what the rules set out in the new EC VAT Directive entail in practice and how they are implemented in each of the 27 EU Member States.
The guide includes:
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