Abstract
On 1 January 2011, the Member States of the European Union must (or may) have transposed Art. 3 of Directive 2008/8 and the provisions of Directives 2009/69, 2009/162 and 2010/23 into their national VAT legislation. In this article, the editors present an overview which reflects the state of affairs at the end of October 2010.
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