"European VAT 2023/2024" is an innovative text that is easy to consult and kept constantly up-to-date thanks to the Vesepia App. It contains all the EU regulations that directly affect VAT. The growing importance of the need for knowledge of the European VAT regulations is a direct consequence of the progressive and unstoppable integration of tax systems between countries, as recognized by the very recent Proxy Law for Tax Reform, which refers to the principles contained in European regulations and to the in-depth study to which this Guide is dedicated. The vast majority of responses to interpellation petitions contain references to the Union's provisions, and the rulings of the Supreme Court of Cassation make it clear how widespread the need is for tax consultants, university students and all legal scholars to have the relevant rules at their fingertips. The first part is devoted to a concise but comprehensive explanation of the regulatory context, with in-depth coverage provided for certain topics that complement current legislation, such as the role and recent activity of the European Court of Justice and the general principles it has formulated. For each article of the regulations, references are included to the amending acts and to other provisions to which they are linked as well as the most recent and relevant case law of the ECJ. In certain cases, references are also given to the guidelines of the European Commission and the VAT Committee. With insights and updates via the Vesepia APP - This volume is also issued in Italian and eBook versions.