This text offers a systematic survey of the rules and practice with regard to the place of taxable transactions in European VAT. The author first deals with the relevant theories and principles, in particular the avoidance of double taxation or the absence of taxation in the field of VAT and the territoriality, destination, benefit and equality principles. Four subsequent chapters analyze the rules relating to the place of taxable transactions with regard to supply of goods, supply of services, intra-Community acquisitions including simplification measures for triangulation, and importation, respectively. In each case the legislative history of the relevant provision of the Second Directive, the Proposal for the Sixth VAT Directive and the original Sixth VAT Directive are included. The discussion of existing rules is illustrated by practical examples and the case law of the European Court of Justice. The last chapter deals with the "final system" as proposed by the European Commission, providing for a single place of taxation for VAT purposes within the Community.

This guide contains a detailed description of the rules in force, referring to case law, prepatory texts, commentaries and memoranda. The book is based on the Community Customs Code, which contains 253 Articles, accompanied by an implementing code of more than 900 Articles, 100 Annexes, and a separate implementing Regulation on relief from import or export duties. It presents an integrated discussion of the Articles of the Code and the implementing provisions being discussed under the main Article of the Code to which they pertain.