EU Value Added Tax and Beyond

This book addresses current issues within the major themes of Professor Terra’s work, featuring insightful contributions by renowned international academics and experts in tax law.

EU Value Added Tax and Beyond is a book dedicated to Professor Ben Terra, who was a leading expert and one of the most influential authorities on value added tax (VAT). Professor Terra’s legacy has had an immense influence on the development of EU tax law.

The book is a collective initiative to address the current issues within the major themes of Professor Terra’s work. It aims to answer questions raised by dynamic changes to the legal environment and the social and economic context of VAT and European taxation. The contributions to this book are inspired by Professor Terra’s work and the lively discussions that took place during the conference that was held in his memory at Lund University in September 2021.

The book is divided into five parts, addressing in turn the principle of VAT neutrality; the place-of-taxation rules and cross-border issues; tax abuse and avoidance; the Charter of Fundamental Rights and taxation; and the future of EU VAT and indirect taxation. Within these themes, the authors insightfully address the most recent developments within the field, discussing in depth topics such as the right to deduct input VAT, the scope of exemptions, combating VAT fraud, the concept of a fixed establishment and the “use and enjoyment” rule. The wide array of issues regarding abuse and avoidance goes beyond EU VAT, featuring questions on EU law and corporate income tax, as well as a Norwegian law perspective on tax avoidance. International exchange of information in the field of VAT is discussed from the perspective of taxpayers’ rights. The book concludes with a historical perspective on the development of EU VAT and an attempt to answer the question of what the future holds for it.

Professor Terra’s work and his passion, enthusiasm and generosity in sharing his knowledge with and educating the next generations of tax lawyers have been of enormous importance for academic society, policymakers, tax authorities and businesses alike. This book provides a firm foundation for taking a step forward along Professor Terra’s path of continuous self-education, working for the betterment for the EU VAT system and EU tax law, and, as always, helping new entrants navigate their intricacies. Hence, it will be greatly appreciated by the tax community worldwide.