Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU. This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles. Key features include: consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system. EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable. Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy

When the European Court of Justice and the Court of First Instance drafts its own procedural rules, and when it makes decisions on procedural matters, it turns to the highly regarded Lasok's European Court Practice and Procedure for confirmation and guidance. Fully revised and updated the fourth edition: 1. Explains the implications of Brexit and the residual jurisdiction of the ECJ in relation to the UK under the Withdrawal Agreement. 2. Takes account of and provide in-depth analysis of all case law since the previous edition. 3. Provides guidance on the new General Court Rules of Procedure. 4. Provides new commentary on the Judges and Advocates General caused by Brexit and the current ongoing litigation concerning Advocate General Sharpston. 5. Includes additional commentary on the confidentiality regime for cases raising security concerns. Written by the internationally acknowledged expert in this area of law Lasok's European Court Practice and Procedure is the leading and must have work for anyone preparing a case to be heard before the European Court of Justice.

Merger Control Worldwide is a comprehensive, multi-contributor collection which sets out the details of every jurisdiction where a mechanism for merger control is in place. A concise, practical account is given of the relevant law in each jurisdiction, presented with the aid of flowcharts and diagrams. Merger Control Worldwide aims to provide the legal community, in particular law firms and policy-makers, with a clear point of reference that will prove invaluable when making decisions and delivering sound and accurate advice in merger cases. This, the second supplement to Merger Control Worldwide, provides an update on developments that have occurred recently in the field. It includes a comprehensive appraisal of a new jurisdiction, Singapore.