USEFUL LINKS

last update: 15-07-2009 II

EUROPEAN STATES à including links to local VAT-lawyers!

§ AUSTRIA	§ GREECE	§ POLAND
§ BELGIUM	§ HUNGARY	§ PORTUGAL
§ BULGARIA	§ IRELAND	§ ROMANIA
§ CYPRUS	§ ITALY	§ SLOVAK REPUBLIC
§ CZECH REPUBLIC	§ LATVIA	§ SLOVENIA
§ DANMARK	§ LITHUANIA	§ SPAIN
§ ESTONIA	§ LUXEMBOURG	§ SWEDEN
§ FINLAND	§ MALTA	§ SWITZERLAND
§ FRANCE	§ NETHERLANDS	§ UNITED KINGDOM
§ GERMANY	§ NORWAY

EUROPEAN UNION - General

§ European Union Documents official EU portal which sets out all the documents available

§ Eurlex: the portal to European Union law

§ Eurlex: search in consolidated legislation

§ PreLex, the EU database on inter-institutional procedures

PreLex follows all Commission proposals and communications from their transmission to the Council or the European Parliament.

§ DG for Taxation and Customs Union

§ Official Journal of the EU chronological list of recent journals; choose language

§ Pressroom of the European Commission

§ Council of the EU – public documents

§ Your Europe - Business, official EU portal: practical information on running a business in the EU

§ European Parliament – ‘The Legislative Observatory’

§ European Court of Justice – Luxembourg

EUROPEAN UNION – VAT

§ Council Directive (2006/112/EC) ‘recast’ – consolidated version January 1, 2009 (pdf-file, 183 p.)

§ Sixth Council Directive (77/388/EEC) – consolidated version January 1, 2006 (pdf-file, 101 p.)

§ Eurlex: VAT legislation in force, in chronological order

Directives, Council decisions, Commission decisions, Consolidated texts

§ Value-added tax (VAT) on ‘Summaries of legislation’ website of European Commission

§ VAT legislation proposed EU Commission (on the Taxation and Customs Union DG's website)

in chronological order

§ E-Commerce Electronically supplied services – Guidelines of the EU VAT Committee, January 15th, 2003

(pdf-file, 12 p.)

§ VAT on website of DG for Taxation and the Customs Union

§ VIES database EU - VAT number validation

EU MEMBER STATES

§ Taxes in Europe Database – European Commission

§ N-Lex - EU-gateway for national law

§ VAT rates applied in the member states of the European Community as from January 1^st 2009

on website of DG for Taxation and the Customs Union (pdf-file, 27 p.)

§ Country-specific overviews of VAT systems in the 27 Member States

published on website of DG for Taxation and the Customs Union

§ Links to taxation websites (Member States, Candidate Countries etc. on website ec.europa.eu)

EUROPEAN STATES


AUSTRIA	AUSTRIA – VAT Experts

§ Umsatzsteuer - Bundesministerium der Finanzen	§ Schellman & Partner GmbH, Mödling
§ Ministry of Finance	§ mail to: office@schellmann.at

BELGIUM	BELGIUM – VAT Experts

§ Federal Fiscal Administrations (not available in English)	§ Loyens & Loeff, Brussels
§ Indirect Taxation - Federal Public Service Finance - (April 2009, 114 p.)	§ mail to: Thierry Charon

BULGARIA

§ Ministry of Finance
§ VAT on website National Revenue Agency
§ Guide to Bulgarian Tax Law Research (pdf-file, 5 p.) (on website Ministry of Finance)
§ Value Added Tax Act (on website BCNL)
§ Laws in English (on website Ministry of Finance)

CYPRUS

§ Ministry of Finance
§ VAT Service - Ministry of Finance

CZECH REPUBLIC	CZECH REPUBLIC – VAT Experts

§ Ministry of Finance	§ Proxy Tax & Audit Services
§ VAT (Czech Tax Administration) § VAT and Property Taxes Administration	§ mail to: Josef Faic, Praha § mail to: Ditta Hlaváčková, České Budějovice
DANMARK	DANMARK – VAT Experts

§ Taxation Ministry Skatteministeriet § Section 10: VAT, payroll tax and environmental taxes Skatteministeriet § VAT Guide for Foreign Enterprises (Danish Tax administration)	§ CPH Lex Advocater, Copenhagen § mail to: Christian Emmeluth
§ Danish Tax administration – Skat (not in English)
§ Translated information (Danish Tax administration)
ESTONIA

§ Estonian Tax and Customs Board
§ Summary of the VAT system (Ministry of Finance)
§ Value Added Tax Act (Estonian Legal Language Centre)
§ Value Added Tax Act (101 p. Ministry of Finance)
FINLAND	FINLAND – VAT Experts

§ Finnish Tax Administration – Vero Skatt	§ Advokatbyra Hannes Snellman, Helsinki
§ Value added taxation in Finland – Vero Skatt (7 p.)	§ mail to: Outi Siimes
§ Ministry of Finance § Value Added Tax Act (Finlex, 82 p.)

FRANCE	FRANCE – VAT Experts

§ Administration Fiscale	§ CMS Bureau Francis Lefebvre, Neuilly-sur-Seine
§ Ministère de l'Économie, des finances et de l'industrie	§ mail to: Henri Bitar
§ Code général des Impots (Legifrance)	§ mail to: Anne Grousset

GERMANY	GERMANY – VAT Experts

§ Bundeszentralamt für Steuern (BZSt)	§ Linklaters
§ Umsatzsteuergesetz (Bundesministerium der Finanzen)	§ mail to: Martin Lausterer, Munich
§ Umsatzsteuergesetz (Gesetzestexte online)	§ Olswang, Berlin
§ Umsatzsteuergesets Durchfürungsverordnung (Bundesministerium der Finanzen)	§ mail to: Georg von Wallis
§ Entscheidungen des BundesFinanzHofs

GREECE	GREECE – VAT Experts

§ Ministry of Economy and Finance (mainly in Greek)	§ Zepos & Yannopoulos, Athens
	§ mail to: Alex G. Karopoulos

HUNGARY	HUNGARY – VAT Experts

§ State Tax Authority § Ministry of Finance	§ Ormai és Társai CMS Cameron McKenna, Budapest § mail to: Eszter Kalman
IRELAND	IRELAND – VAT Experts

§ VAT leaflets & guides – Revenue Dublin § Value Added Tax Act – notes for guidance (269 p. pdf) (Irish Tax and Customs)	§ William Fry Solicitors, Dublin § mail to: Michael O' Connor
§ VAT Guide + addendum - Revenue, July 2008 (174 p. pdf)
§ VAT on property Guide - Revenue, April 2008 (67 p. pdf)
§ BAILII: British and Irish Legal Information Institute

ITALY	ITALY – VAT Experts

§ Ministerio dell’Economia e delle Finanze Finance Ministry (in Italian only)	§ Maisto e Associati, Milano § mail to: Paolo Ludovici
§ Agenzia delle entrate – VAT refund	§ mail to: Andrea Parolini
§ VAT refund – Agenzia Delle Dogane	§ Studio Rabanser, Bolzano
	§ mail to: Roland Rabanser

LATVIA

§ Ministry of Finance
§ Value Added Tax (Ministry of Finance)
§ Law on Value Added Tax (60 p., with amendments to 19.12.2006)

LITHUANIA

§ Ministry of Finance
§ State Tax Inspectorate
§ Law on Value Added Tax (official translation with amendments to 12.01.2006)

LUXEMBOURG	LUXEMBOURG – VAT Experts

§ The VAT authority (in both French and German)	§ BDO Tax & Accounting
§ Loi concernant la TVA (Administration de l’Enregistrement et des domaines)	§ mail to: Erwan Loquet
§ Loi concernant la TVA (Legilux)
§ TVA - Législation et Circulaires (Administration de l’Enregistrement et des domaines)

MALTA

§ VAT Department – Ministry of Finance
§ VAT Legislation and Legal Notices (Ministry of Finance)
§ VAT on website gov.mt
§ Value Added Tax Act (112 p., on legal-malta.com)

NETHERLANDS	NETHERLANDS – VAT Experts

§ VAT in the Netherlands (website Dutch Tax Authority)	§ Loyens & Loeff
§ Brochure ‘Turnover Tax in the Netherlands’ (2009, 30 p.) – Dutch Tax Authority	§ mail to: Rob Vermeulen, Amsterdam § mail to: René van der Paardt, Rotterdam
	§ Michael van de Leur, Leiderdorp – mail to: Michael van de Leur

NORWAY	NORWAY – VAT Experts

§ Ministry of Finance Finansdepartementet	§ Wiersholm, Oslo
§ The Tax administration Skatteetaten;	§ mail to: Arvid Aage Skaar
see: ‘Refunds of VAT to foreign businesses’
§ Guide to value added tax in Norway
§ Act relating to Value Added Tax (55 p., Skatteetaten)

POLAND	POLAND – VAT Experts

§ Ministry of Finance (choose: ‘english’) § The Tax on Goods and Services (VAT) '09 on website Foreign Investment Agency	§ Sołtysińsky Kawecki & Szlęzak, Warsaw § mail to: Jarosław Bieroński § mail to: Piotr Andrzejak
PORTUGAL	PORTUGAL – VAT Experts

§ Ministério das Finanças e da Administração Pública Ministry of Finance (mainly in Portugese)	§ José Franco Caiado & Associados, Lisbon § mail to: José Franco Caiado
§ DGCI-Direcção-Geral dos Impostos Tax authority (in Portugese)	§ mail to: Maria João Cheong
§ The Portugese tax system (2009, 155 p. pdf)
§ Decreto-Lei 394-B/84 (45 p.)

ROMANIA

§ Ministry of Public Finance
§ Fiscal Code of Romania (on website Ministry of Fin.)
§ European Institute of Romania (translation of legislation)

SLOVAK REPUBLIC	SLOVAKIA – VAT Experts

§ Ministry of Finance	§ Mandat, k.s., Bratislava
§ Act No. 222/2004 Coll. ON VALUE ADDED TAX (01-01-2008, 49 p., Ministry of Finance)	§ mail to: Martin Siagi

SLOVENIA	SLOVENIA – VAT Experts

§ Tax Administration of the Republic of Slovenia	§ Law Firm Vidovič & Partners, Ljubljana
§ Ministry of Finance	§ mail to: Nataša Vidovič
§ VAT Act – 1-1-2007 (85 p. pdf)

SPAIN	SPAIN – VAT Experts

§ Ministerio de Economía Y Hacienda (in English) § Normativa Tributaria: I.V.A. (Ministerio MEH)	§ Garrigues, Madrid § mail to: Carlos Gómez Barrero
§ La Agencia Tributaria Spanish Revenue Service (in Spanish)

SWEDEN	SWEDEN – VAT Experts

§ Ministry of Finance § The VAT brochure (2008, 36 p.) Swedish Tax Authority	§ Svalner Skatt & Transaktion, Stockholm § mail to: Mattias Fri
§ VAT information on website of Tax Authority RSV
..(scroll down on page)

SWITZERLAND	SWITZERLAND – VAT Experts

§ Swiss Federal Tax Administration	§ Gillioz Dorsaz & Associés, Geneva
§ MWSTG - Drucksachen	§ mail to: Nicole Fragnière
§ Loi TVA – publications online	§ mail to: Pierre Gillioz
§ Federal Department of Finance
§ Taxe sur la valeur ajoutée (VAT Law, French, German, Italian)
UNITED KINGDOM	UNITED KINGDOM – VAT Experts

§ Value Added Tax (part of website HM Revenue and Customs)	§ Lovells, London § mail to: Greg Sinfield
§ Value Added Tax Act (HMSOnline)
§ FTT: Finance and Tax Tribunals
§ BAILII: British and Irish Legal Information Institute