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The Recast VAT Directive

 
Continuing our series of basic informative articles Peter Hewitt and Aneesa Baig Ernst & Young LLP consider the pros and cons of the new VAT Directive which replaces the First and Sixth Directives
 
The new principal VAT Directive Council Directive 2006/112/EC of 28 November 2006 on the common system of VAT seems to be most commonly referred to as the 'Recast VAT Directive' (or 'the recast Directive'). It repeals the First and Sixth VAT Directives and has been effective since 1 January 2007. A few other VAT Directives remain in force notably the Eighth and Thirteenth but the recast Directive is the basis for the majority of VAT provisions required in the EU Member States.
 
The Sixth VAT Directive in particular was amended...
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