Simonetta La Grutta contributor of the EU VAT Compass

Simonetta La Grutta, Partner and Head of VAT, took part in drafting of the EU/VAT Compass 2022/2023 of the International Bureau of Fiscal Documentation (IBFD) as “contributor” for Italy.

The EU VAT Compass 2022/2023 illustrates the most important developments concerning the European Union’s VAT system and it is an essential source of reference for all those actively working or interested in EU VAT. The book is divided in three parts, each comprising a vital element of the EU VAT system.

Part One presents the consolidated text of the current EU VAT Directive (n. 2006/112), as most recently amended by Directive 2021/1159; it also contains the texts of several other Directives in the field of VAT. The text of Implementing Regulation 282/2011, as most recently amended by Implementing Regulation 2020/1112, is included.

For the interpretation of the EU VAT legislation, the case law of the Court of Justice of the European Union (ECJ) is an indispensable element. Part Two provides an overview of both the operative parts of the more than 1050 ECJ judgements in VAT cases and the pending cases that are expected to lead to judgements in the course of 2022 and 2023.

The book concludes with an overview of the options laid down by the VAT Directive that have been taken up by the individual Member States. This comprehensive analysis covers all EU Member States and Northern Ireland (United Kingdom).