European legal act(s) on value added tax (VAT) ()
Legal framework establishing the common EU VAT system, including rules on taxable transactions, exemptions, refunds, and administrative cooperation. It aims to harmonise VAT application across Member States and support correct VAT treatment in cross‑border situations.
eira:concepteira:ArchitectureBuildingBlock
dct:modified2026-03-31
dct:identifier
dct:titleEuropean legal act(s) on value added tax (VAT)
dct:descriptionLegal framework establishing the common EU VAT system, including rules on taxable transactions, exemptions, refunds, and administrative cooperation. It aims to harmonise VAT application across Member States and support correct VAT treatment in cross‑border situations.
dct:publisherEUR-Lex
dct:sourceEIRA Team
skos:example
eira:viewLV-Binding Power and Jurisdiction
eira:eifLayerLegal
skos:broaderhttp://data.europa.eu/dr8/BindingInstrumentRequirement
eira:PURIhttp://data.europa.eu/dr8/EuropeanLegalActsOnValueAddedTaxVAT