Forvis Mazars in Malta has launched a publication entitled VAT Explained: A Practical Review of Aspects of VAT Legislation, authored by Joseph Sammut, the firm’s senior VAT adviser. The book was launched last Thursday at the Malta Chamber in Valletta.

Author Joseph Sammut

The publication discusses aspects of VAT legislation and the VAT treatment of various situations, based on the interpretation of the Courts of Justice of the EU and other official sources.

It includes introductions by Paul Giglio, tax partner at Forvis Mazars in Malta and a council member of the Malta Institute of Accountants; Donato Raponi, former head of the VAT Department at the EU Commission and honorary professor of EU tax law at the Brussels Business School; and Michael Lang, professor and head of international tax law at the University of Economics and Business in Vienna.

The author of this book, Sammut, has been working in the area of VAT for the last 22 years. He has occupied various senior positions in the Malta Government’s Tax Department and was also director VAT and commissioner of VAT from 2002 to 2012. Between 2004 and 2022, Sammut was actively involved in discussions in Brussels regarding changes in the VAT Directive and VAT regulations. He was also chair of the Council Working Party on VAT during Malta’s presidency in 2017. Today, Sammut forms part of Forvis Mazars’ VAT team in Malta.

Commenting on the new publication, Paul Giglio explained that Sammut’s book “Satisfies a long-standing need for one comprehensive source of information on VAT, and it does so successfully not only by covering a diverse range of complex VAT scenarios, but also by doing so from a local perspective. We are certain that Joseph’s book will prove to be an extremely useful tool for all service providers, regulators, and students interested in VAT”.

One can order a copy of this publication here: www.forvismazars.com/mt/en/insights/latest-news/new-book-launch-vat-explained.