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VAT in the EU

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25 November 2011 / Neil Warren
Issue: 4336 / Categories: Reviews , VAT
Edited by Nancy Cruickshanks; £144.95

Publisher: LexisNexis; paperback 1108 pages

Imagine the situation: a UK client is a professional singer. She announces she has a lucrative job to perform at a private birthday party in Spain. What does this mean as far as VAT is concerned?

The answer is she will need to get a VAT number in Spain (because it is a B2C ‘performance’ sale) charge Spanish VAT and complete a Spanish VAT return. Why? Because the VAT threshold in Spain is zero.

VAT in the EU is the perfect book to guide a practitioner or finance director through the minefield of issues that involve the European Union and challenges such as that described in the opening paragraph.

If I can make two predictions about the next ten years in the world of tax they are that things will become even more complicated as far as the EU is concerned and...

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