Since the system of VAT adopted by the EU is effected by Directive1, there are few regulations relating directly or solely to VAT.
On 17 October 2005, however, the European Council adopted2 a regulation3 designed to ensure a more uniform application of the common VAT rules in the EU. The regulation covers VAT law relevant
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:43