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The Sixth Directive

Continuing our series of basic informative articles Valentina Sloane Monckton Chambers introduces us to the Sixth Directive
The Sixth Directive is the cornerstone of the European Union (EU) system of VAT: it is the Directive that sets out both the structure of the common system of VAT in the EU and the procedures for applying that common system. This article explores the scope and legal effects of the Sixth Directive and in particular how its provisions can usefully be invoked in cases before the VAT Tribunals and higher domestic courts.
Overview of the Sixth Directive
The EU system of VAT is the result of a gradual harmonisation of national laws in the context of...

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